摘要
本文对新旧无形资产会计准则的研发费用的会计处理进行比较,着重分析了新准则下无形资产的研发费用的会计处理,并对新准则所作修订的合理性作了简单评价。
This paper, based on a comparison study of the accounting R＆D cost under the old and new accounting standards, analyzes the counting standards in R＆D cost accounting handling and justifies the treatment application methods of of new acnew system of stand ards.
出处
《武汉船舶职业技术学院学报》
2007年第4期57-60,共4页
Journal of Wuhan Institute of Shipbuilding Technology
关键词
新准则
无形资产
研发费用
会计处理
New Standards
intangible assets, R＆D cost, accounting treatment
