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本文从会计信息供求关系矛盾及其协调入手,分析无形资产减值测度信息的供求状况及其减值测度的目标定位问题;同时提出了无形资产减值测度目标的原则,根据不同计量特征分别建立其减值测度标准与路径。
This paper starts with the contradiction between supply and demand of accounting information and its coordination, analyzes the supply and demand status of impairment measurement information of intangible assets and the target positioning problem of impairment measurement. At the same time, the principle of impairment measurement of intangible assets is put forward, which is established according to different measurement characteristics Its impairment measurement standards and path.