《无形资产之会计处理：也有一个收益表》.pdfVIP

ABACUS, Vol. 45, No. 3, 2009 doi: 10.1111/j.1467-6281.2009.00293.x STEPHEN H. PENMAN Accounting for Intangible Assets: There is Also an Income Statement abac_293 358..371 Accounting is often criticized for omitting intangible assets from the balance sheet. This paper points out that the omission is not necessarily a