Pondering over the Problems of Immaterial Assets

DOI

10.2991/icetms.2013.332How to use a DOI?

Keywords

immaterial assets; national economic accounting treatment;

Abstract

The intangible assets have become an important driving force of national economic growth and enterprise development with the transition from industrial age to the information age. People become more concerned about the intangible assets. While, the current criteria have some problems in accounting treatment, such as unreasonable confirming and amortizing intangible assets. This paper puts forward some measures to improve the confirmation and amortization of intangible assets.

Copyright

© 2013, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Miaozhong Hu
PY  - 2013/06
DA  - 2013/06
TI  - Pondering over the Problems of Immaterial Assets
BT  - Proceedings of the 2013 Conference on Education Technology and Management Science (ICETMS 2013)
PB  - Atlantis Press
SP  - 1229
EP  - 1231
SN  - 1951-6851
UR  - https://doi.org/10.2991/icetms.2013.332
DO  - 10.2991/icetms.2013.332
ID  - Hu2013/06
ER  -