摘要
新会计准则的颁布在很大程度上加强并改善了无形资产的披露状况,但与国际会计准则相比,还有一定差距。今后,随着我国资本市场的建立健全、市场监管的逐步有序,我国会计准则与国际接轨的程度会越来越高。
The promulgation of new accounting standard has improved the conditions of immateriality assets publish in great degree but compared with the international accounting standards,it still has a certain gap.
出处
《湖北财经高等专科学校学报》
2007年第4期34-35,共2页
Journal of Hubei College of Finance and Economics
关键词
无形资产
会计准则
国际准则
immateriality assets
accounting standard
international standard