In view of china joining the wto and with international accounting , this article will describe the self - created confirming and measuring method for the invisible assets , and comparing the international accounting standard , and give some suggestion 针对中国加入wto并逐步与国际会计接轨，提出自创无形资产确认和计量的一点意见，并和国际会计准则进行比较，提出建议。
Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions , contingent liabilities and contingent assets ( ias37 ) 摘要我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。
Iasb substitutes iasc to be the setter of international accounting standards in april , 2001 , indicating the acceleration of international accounting harmonization in the world . the era of global accounting standards is coming 2001年4月国际会计准则理事会( iasb )正式接替国际会计准则委员会( iasc )成为国际会计准则的制定机构,会计国际协调进程在世界范围内骤然加速,全球会计准则时代即将到来。
