|Table of Contents|

Thought about Intangible Assets in Knowledge Economy(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2002年01期
Page:
27-29
Research Field:
经济与管理
Publishing date:
2002-03-20

Info

Title:
Thought about Intangible Assets in Knowledge Economy
Author(s):
LIU Shan
Xi′an Institute of Statistics, Xi′an 710061, China)
Keywords:
knowledge economy; intangible assets; recognition; measurement; amortization
PACS:
F275.2　
DOI:
-
Abstract:
With the times of knowledge economy,intangible assets in knowledge form play an increasingly important role in the operations of modern business. The traditional accounting pattern under industrial economy,shows more and more its limitations.Based on the concept of intangible assets,the recognition,measurement and amortization of intangible assets in knowledge economy are emphatically discussed.

References:

[1]　中华人民共和国财政部.企业会计准则——无形资产 [S].北京:财政经济出版社,2001.
[2]　刘　磊.知识经济——第三次经济革命[M].北京:中 国大地出版社,1998.
[3]　郭宗文.对知识经济时代会计创新的思考[J].财务与 会计,2001,(1).

Memo

Memo:
-
Last Update: 2002-03-20