研究开发会计准则的比较研究

被引:5
作者
李鸿生
机构
[1] 暨南大学管理学院
关键词
会计准则; 研究开发;
D O I
暂无
中图分类号
F233 [会计工作组织与制度];
学科分类号
1202 ; 120201 ;
摘要
我国对发展高新技术给予了很大的关注,而研究开发是高新技术产业发展的核心。本文着重研究会计准则对研究开发会计处理方式及其对高新技术产业发展的影响。
引用
收藏
页码:96 / 97
页数:2
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