Ministry of Finance, Enterprise Accounting Guidelines - Intangible Assets

财政部企业会计准则 －无形资产

February 28, 2001 | BY

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Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "intangible assets" means long-term non-monetary assets…

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Issued: January 18 2001

Effective: January 1 2001
Applicability: For the purposes of these Guidelines, "intangible assets" means long-term non-monetary assets that have no tangible form, including identifiable intangible assets