摘要
介绍了无形资产的定义,阐述了根据无形资产三种不同的获取方式所定义的确认标准,分析了无形资产的初始计量。
This paper introduces the definition of intangible assets, expounds the confirming standard according to three different access of defined intangible assets, analyzes the initial measurement of intangible assets.
出处
《现代工业经济和信息化》
2015年第24期3-4,7,共3页
Modern Industrial Economy and Informationization
关键词
无形资产
初始计量
intangible assets
initial measurement