Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets.
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美
- 在現行制度和準則中 ,對無(wú)形資產(chǎn)的計價(jià)均遵循歷史成本原則 ,即按取得無(wú)形資產(chǎn)時(shí)所發(fā)生的實(shí)際成本計價(jià)。
