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与传统企业相比,高新技术企业无形资产具有特殊性,而目前高新技术企业在无形资产的会计核算方面上却没有体现其应有的特点。本文就现行会计准则对高新技术企业无形资产确认与计量方面规定的不足之处进行分析,并针对这些问题提出了改进建议。
Compared with the traditional enterprises, high-tech enterprises have special intangible assets, and now the high-tech enterprises in the accounting of intangible assets did not reflect its due characteristics. In this paper, the current accounting standards for high-tech enterprises in the recognition and measurement of intangible assets deficiencies were analyzed, and for these problems put forward suggestions for improvement.