财政部发布了《企业会计准则——无形资产》,以规范企业无形资产事项的会计核算及相关信息披露,提高企业会计信息质量。新制定的《企业会计准则——无形资产》主要解决了无形资产何时入账以及以何种价值入账的问题,并对无形资产的确认和计量作了新的说明,此外还首次对无形资产的减值作了规定。该项新准则已于2001年1月1日暂在股份有限公 The Ministry of Finance has issued “Accounting Standards for Business Enterprises - Intangible Assets” to regulate the accounting and related information disclosure of intangible assets in enterprises and improve the quality of accounting information of enterprises. The newly formulated “Accounting Standards for Business Enterprises - Intangible Assets” mainly solves the problem of when intangible assets are accounted for and what kind of value is accounted for. It also provides new explanations on the recognition and measurement of intangible assets. In addition, for the first time, Impairment has been made. The new standard was in January 1, 2001 temporary limited liability company