浅谈新会计准则中无形资产改革
新会计准则强化了为投资者和社会公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同。新准则中关于研发费用的改革，将使企业更加注重科技创新．真正实现科技兴国。
Gespeichert in:
| Veröffentlicht in: | 中国管理信息化 2014-03, Vol.17 (6), p.3-4 |
|---|---|
| 1. Verfasser: | |
| Format: | Artikel |
| Sprache: | chi |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 4 |
|---|---|
| container_issue | 6 |
| container_start_page | 3 |
| container_title | 中国管理信息化 |
| container_volume | 17 |
| creator | 董秀 许文丽 |
| description | 新会计准则强化了为投资者和社会公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同。新准则中关于研发费用的改革，将使企业更加注重科技创新．真正实现科技兴国。 |
| doi_str_mv | 10.3969/j.issn.1673-0194.2014.06.002 |
| format | Article |
| fullrecord | <record><control><sourceid>cass_wanfa</sourceid><recordid>TN_cdi_wanfang_journals_zgkjdsh201406002</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><cass_id>ZGGLXXH2014006002</cass_id><cqvip_id>48956024</cqvip_id><wanfj_id>zgkjdsh201406002</wanfj_id><sourcerecordid>ZGGLXXH2014006002</sourcerecordid><originalsourceid>FETCH-LOGICAL-c862-d7d0e81b24f79c1cdbf97f8926995349e36f6b040ac1018765c8da63ec9380353</originalsourceid><addsrcrecordid>eNo9z81Kw0AUBeBZKFhqH0JxIULinZ9MZpZStBUCbroobsJkkrSpmmoHEV1b7QOIoiCoG3GhdFNQ0bdpQ30Lo62uLlw-zuEgtITBppLL1ZadGJPamLvUAiyZTQAzG7gNQGZQ4f8_h0rGJAEABgeIywpoJRt0x_1edtkfftyMX-5H52ej3vXw9Tm7uht9PowHp8P3x-zi7ev2aR7NxmrXRKXpLaLaxnqtXLW8rcpmec2ztODECt0QIoEDwmJXaqzDIJZuLCThUjqUyYjymAfAQGkMWLjc0SJUnEZaUgHUoUW0PIk9Umms0obfah920rzQP2nstELT_NkGPF-W08UJ1coYPzUm9LcrFa9er_6aP7QwRc122jhI8sT9TrKnOsc-E9LhQBj9BlBjago</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>浅谈新会计准则中无形资产改革</title><source>国家哲学社会科学学术期刊数据库 (National Social Sciences Database)</source><creator>董秀 许文丽</creator><creatorcontrib>董秀 许文丽</creatorcontrib><description>新会计准则强化了为投资者和社会公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同。新准则中关于研发费用的改革，将使企业更加注重科技创新．真正实现科技兴国。</description><identifier>ISSN: 1673-0194</identifier><identifier>DOI: 10.3969/j.issn.1673-0194.2014.06.002</identifier><language>chi</language><publisher>吉林科学技术出版社有限责任公司</publisher><subject>研发费用 ; 费用化 ; 资本化</subject><ispartof>中国管理信息化, 2014-03, Vol.17 (6), p.3-4</ispartof><rights>Copyright © Wanfang Data Co. Ltd. All Rights Reserved.</rights><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttp://image.cqvip.com/vip1000/qk/91121A/91121A.jpg</thumbnail><link.rule.ids>314,776,780,27901,27902</link.rule.ids></links><search><creatorcontrib>董秀 许文丽</creatorcontrib><title>浅谈新会计准则中无形资产改革</title><title>中国管理信息化</title><addtitle>China Management Informationization</addtitle><description>新会计准则强化了为投资者和社会公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同。新准则中关于研发费用的改革，将使企业更加注重科技创新．真正实现科技兴国。</description><subject>研发费用</subject><subject>费用化</subject><subject>资本化</subject><issn>1673-0194</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2014</creationdate><recordtype>article</recordtype><recordid>eNo9z81Kw0AUBeBZKFhqH0JxIULinZ9MZpZStBUCbroobsJkkrSpmmoHEV1b7QOIoiCoG3GhdFNQ0bdpQ30Lo62uLlw-zuEgtITBppLL1ZadGJPamLvUAiyZTQAzG7gNQGZQ4f8_h0rGJAEABgeIywpoJRt0x_1edtkfftyMX-5H52ej3vXw9Tm7uht9PowHp8P3x-zi7ev2aR7NxmrXRKXpLaLaxnqtXLW8rcpmec2ztODECt0QIoEDwmJXaqzDIJZuLCThUjqUyYjymAfAQGkMWLjc0SJUnEZaUgHUoUW0PIk9Umms0obfah920rzQP2nstELT_NkGPF-W08UJ1coYPzUm9LcrFa9er_6aP7QwRc122jhI8sT9TrKnOsc-E9LhQBj9BlBjago</recordid><startdate>20140315</startdate><enddate>20140315</enddate><creator>董秀 许文丽</creator><general>吉林科学技术出版社有限责任公司</general><general>莱芜职业技术学院,山东 莱芜,271100</general><scope>2RA</scope><scope>92L</scope><scope>CQIGP</scope><scope>W93</scope><scope>~WA</scope><scope>NSCOK</scope><scope>2B.</scope><scope>4A8</scope><scope>92I</scope><scope>93N</scope><scope>PSX</scope><scope>TCJ</scope></search><sort><creationdate>20140315</creationdate><title>浅谈新会计准则中无形资产改革</title><author>董秀 许文丽</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c862-d7d0e81b24f79c1cdbf97f8926995349e36f6b040ac1018765c8da63ec9380353</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2014</creationdate><topic>研发费用</topic><topic>费用化</topic><topic>资本化</topic><toplevel>online_resources</toplevel><creatorcontrib>董秀 许文丽</creatorcontrib><collection>中文科技期刊数据库</collection><collection>中文科技期刊数据库-CALIS站点</collection><collection>中文科技期刊数据库-7.0平台</collection><collection>中文科技期刊数据库-社会科学</collection><collection>中文科技期刊数据库- 镜像站点</collection><collection>国家哲学社会科学文献中心 (National Center for Philosophy and Social Sciences Documentation)</collection><collection>Wanfang Data Journals - Hong Kong</collection><collection>WANFANG Data Centre</collection><collection>Wanfang Data Journals</collection><collection>万方数据期刊 - 香港版</collection><collection>China Online Journals (COJ)</collection><collection>China Online Journals (COJ)</collection><jtitle>中国管理信息化</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>董秀 许文丽</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>浅谈新会计准则中无形资产改革</atitle><jtitle>中国管理信息化</jtitle><addtitle>China Management Informationization</addtitle><date>2014-03-15</date><risdate>2014</risdate><volume>17</volume><issue>6</issue><spage>3</spage><epage>4</epage><pages>3-4</pages><issn>1673-0194</issn><abstract>新会计准则强化了为投资者和社会公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同。新准则中关于研发费用的改革，将使企业更加注重科技创新．真正实现科技兴国。</abstract><pub>吉林科学技术出版社有限责任公司</pub><doi>10.3969/j.issn.1673-0194.2014.06.002</doi><tpages>2</tpages><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1673-0194 |
| ispartof | 中国管理信息化, 2014-03, Vol.17 (6), p.3-4 |
| issn | 1673-0194 |
| language | chi |
| recordid | cdi_wanfang_journals_zgkjdsh201406002 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| subjects | 研发费用 费用化 资本化 |
| title | 浅谈新会计准则中无形资产改革 |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-19T02%3A22%3A17IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-cass_wanfa&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E6%B5%85%E8%B0%88%E6%96%B0%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99%E4%B8%AD%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7%E6%94%B9%E9%9D%A9&rft.jtitle=%E4%B8%AD%E5%9B%BD%E7%AE%A1%E7%90%86%E4%BF%A1%E6%81%AF%E5%8C%96&rft.au=%E8%91%A3%E7%A7%80%20%E8%AE%B8%E6%96%87%E4%B8%BD&rft.date=2014-03-15&rft.volume=17&rft.issue=6&rft.spage=3&rft.epage=4&rft.pages=3-4&rft.issn=1673-0194&rft_id=info:doi/10.3969/j.issn.1673-0194.2014.06.002&rft_dat=%3Ccass_wanfa%3EZGGLXXH2014006002%3C/cass_wanfa%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_cass_id=ZGGLXXH2014006002&rft_cqvip_id=48956024&rft_wanfj_id=zgkjdsh201406002&rfr_iscdi=true |