摘要:随着无形资产在经济生活中日益活跃和重要,国际会计准则委员会理事会(IAGB)于2004年对国际会计准则(IAS)38号——无形资产会计准则再次进行了修订,修订后的无形资产会计准则与我国相关规定的主要差异在于:
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