On the balance sheet, assets shall be itemized by liquidity, including current assets, long-term investments, fixed assets, intangibles and others. 在资产负债表上,资产应当按照其流动性分类分项列示,包括流动资产、长期投资、固定资产、无形资产及其他资产。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles. 为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
Based on the Resource-based Theory, this article analyses the relationship between strategic intangibles and sustained competitive advantage, and points out the comprehensive formal of current financial accounting model to reflect strategic intangibles. 本文运用资源基础论分析了战略无形资产与企业持续竞争优势和超额利润之间的关系,论述了现行财务会计模式对战略无形资产信息的综合反映形式。