Intangible assets include land use rights and patents, and are initially recorded at actual cost.
无形资产包括土地使用权、专利权等,以实际成本进行初始计量。
Article 37 Intangible assets include special techniques, patent rights, trademark rights, Copyrights, land-use rights, other permits and initial cost.
第三十七条、无形资产包括专有技术、专利权、商标权、著作权、土地使用权、其他许可证及开办费。
Article 37 Intangible assets include special techniques, patent rights, trademark rights, Copyrights, land-use rights, other permits and initial cost.
第三十七条、无形资产包括专有技术、专利权、商标权、著作权、土地使用权、其他许可证及开办费。
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