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[Abstract] China in February 2006 by the Ministry of Finance issued the "Accounting Standards No. 6 - intangible assets" in the original criteria on the basis of fully draw on "International Accounting Standards No. 38 - intangible assets," the U.S. Accounting Standards Board Zi on the 17th From "intangibles", and including Hong Kong, Japan, France and other relevant countries and regions of intangible assets related to the accounting rules and guidelines established. The new criteria and to international practice, says more comprehensive system. However, it is not difficult to see that China's intangible assets recognized there are still many problems, such as defining the scope is too narrow, difficult operating conditions, such as recognition of these factors will affect businesses in the international market competition and development. Based on the current intangible assets on the domestic and international accounting standards on the status quo, intangible assets, the new accounting standards of major changes in content with the old criteria for intangible assets, the international accounting standards made a difference comparison and analysis, further analysis of the intangible assets are an important new accounting standards And the impact of changes in point of change and the reasons for the inadequacies of the possible and in the implementation of the existing problems and imperfections of the response to those put forward its own proposal. At the same time on the intangibles of new accounting standards in practical work on a major impact on enterprises. In order to better understand the new accounting standards, and further regulate China's accounting practices and accounting work in order to comprehensively enhance the quality of accounting information in China put forward some proposals to enable enterprises to better face the challenges of the era of knowledge economy.
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