Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】
会计英语论文
ComparisonbetweenChineseandInternationalAccountingPrementcomparison,China'“Thefutureeconomicbenefitsmayflowandthecostcanbemeasuredreliably,",ournewcapitalassetsStandardsandIAS-16achievethe"convergence"
,theinternationalaccountingstandardscommittee(IASC)officiallyreleasedtheintangibleassetsaccountingstandards,"(hereinafterreferredtoasISA38).,2001issued"accountingstandardsforenterprises-intangibleassets,andsinceJanuary1,2001temporaryinco.,.
IAS38definitionofintangibleassetsas"intangibleassetsrefertoasisusedintheproductionorsupplyofgoodsorservices,leasedtootherunits,orholdformanagementpurposes,thereisnophysicalformofidentifiableintangibleassets."Visible,IAS38willreputationexcluded,intangibleassetsaccountingonlyinIAS22(consolidation).Ourcountry'saccountingstandardswillbegoodwillasintangibleassetsunrecognized,theself-createdgoodwillisnotidentified,enterprisemergergoodwillgeneratedbythestandarddesign,notonlyinthemergerof"merge"spreadorinvestments""equityinvestmentdifferencesubjectstoreflect.
IAS38internallygeneratedintangibleassetstoevaluatewhethermeettheconfirmingstandard,,,theenterprisecannotprovethatthereexiststheintangibleassetwillgeneratefutureeconomicbenefits,therefore,,China,researchanddevelopmentprocesso
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