| 摘要: |
| 会计核算是实现无形资产效益价值最大化的有效手段。文章在借鉴国内外无形资产会计准则理论的基础上,结合农业科研单位研究开发实际,对农业科研单位无形资产的特点、成本特性、初始确认、成本计量、摊销、出租出售、对外投资等方面进行了初步探讨。 |
| 关键词: 农业科研单位 无形资产 成本 计量 会计 |
| DOI： |
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| DISCUSSION ON THE ACCOUNTING FOR INTANGIBLE ASSETS OF AGRICULTURAL SCIENTIFIC RESEARCH UNITS |
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Gao Xinhua
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(Shandong Institute of Pomology,Tai'an 271000)
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| Abstract: |
| Accounting is an effective means to maximize the value of intangible assets.Based on the experiences of domestic and foreign accounting standards, combined with the actual development of agricultural scientific research units, this paper discussed the characteristic of intangible assets, cost characteristics, initial confirmation, cost metric, and so on. |
| Key words: agricultural scientific research units intangible assets cost accounting |
