Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
其次,本文述评了无形资产会计规则和无形资产价值相关性研究文献。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新企业会计制度规定了企业应计提的八项资产减值准备。
To strengthen the accounting regulation of Securities market is an important issue on assuring of the rule, stability, healthy and orderly precondition that operates economic activities.
加强证券市场的会计监管,是确保组织的经济活动合规、稳定、健康有效运行的前提条件。
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