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财政部2006年2月15日发布的《企业会计准则第6号——无形资产》(以下简称“新无形资产准则”),在2001年《企业会计准则——无形资产》(以下简称“旧无形资产准则”)的基础上,充分借鉴了《国际会计准则第38号——无形资产》(以下简称“IAS38”)的有关规定,较好地体现了与国际会计准则的协调与趋同。笔者拟对新无形资产准则进行多维度、多层次的解读与诠释,以探求准则自身的真实涵义及其背后的深层理念。
Accounting Standards for Business Enterprises No. 6 - Intangible Assets (hereinafter referred to as the “Guidelines for New Intangible Assets”) promulgated by the Ministry of Finance on February 15, 2006, the “Accounting Standards for Business Enterprises - Intangible Assets” (hereinafter referred to as the “ ”Old Intangibles “), based on the full reference to the ”International Accounting Standard No. 38 - intangible assets“ (hereinafter referred to as ”IAS38 ") of the relevant provisions of the better reflect the international accounting standards Coordination and convergence. The author intends to conduct a multi-dimensional and multi-level interpretation and interpretation of new intangible assets standards in order to explore the true meaning of the guidelines themselves and the underlying concepts behind them.