1) Generally Accepted Intangible Principles
公认无形资产会计原则
1.
The author has recommended establish the Generally Accepted Intangible Principles (GAIP) to improve the GAAP in intangible assets in the world.
本文建议根据无形资产的特点,建立一套能够全面反映企业无形资产状况的“公认无形资产会计原则”,以改进现行我国无形资产准则。
2) generally accepted accounting standard
[管]公认会计原则
3) generally accepted accounting principles
公认会计原则
1.
Nowadays generally accepted accounting principles are increasingly converging with International Financial Reporting Standards worldwide and a single set of global accounting standards is taking shape.
当前全球范围内公认会计原则日趋合流于国际财务报告准则,全球统一会计准则正在形成。
5) intangible assets accounting
无形资产会计
1.
To meet current economic needs, great necessities appear in the renovation of traditional intangible assets accounting model, in which 3 difficult points are embodied: 1.
为适应新经济的要求 ,传统无形资产会计核算模式必须变革 ,但创新过程有三大难点 ,具体体现在 :一、无形资产范畴的界定 ;二、无形资产的会计确认 ;三、无形资产的计量模式。
2.
The necessity and basic ideas of renovation of intangible assets accounting are discussed , including the classification, measurement and accounting identity and so on.
知识经济无形化的趋势 ,不断冲击着现行无形资产会计模式。
6) US GAAP
美国一般公认会计原则
补充资料：公认
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