新旧无形资产会计准则的对比

A Comparision of the New Invisible Assets Accounting Norm and the Old One

本文从无形资产的定义和核算范围、无形资产成本计量、后续计量及土地使用权的处理等方面,对2006年财政部发布的企业会计准则体系中无形资产准则与2001年会计准则进行比较,阐述了新旧准则存在的主要差异。

The paper makes a comparision of the accounting norm, issued in 2006 and the norm of 2001 and studies their difference by disussing their definition,limit of checking, cost and so on.