Response to IASC Exposure Draft E60, "Intangible Assets"
评论国际会计准则委员会关于企业无形资产会计准则的学术研究发现，探讨内部生成无形资产对资本市场参与者的相关性及其在商誉中的确认问题。
Abstract Comments on the International Accounting Standards Committee's academic research findings focusing on accounting standards for intangible assets in business. Relevance of internally generated intangibles on capital market participants; Recognition of internally generated intangibles in goodwill.