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本文主要介绍了中俄无形资产会计核算内容和会计处理方法 ,着重论述了两国无形资产的概念、确认与计量方法 ,以及无形资产折旧摊销方式的区别。在此基础上 ,通过比较分析两国无形资产的会计核算 ,探讨如何更加合理、公允地反映无形资产的会计信息。
This article mainly introduces the accounting contents and accounting treatment methods of intangible assets in China and Russia, and emphatically discusses the concept, confirmation and measurement methods of the intangible assets in the two countries, as well as the difference of depreciation and amortization of intangible assets. On this basis, by comparing and analyzing the accounting of intangible assets between the two countries, this paper discusses how to reflect the accounting information of intangible assets more reasonably and fairly.