Chinese Standard: GB/T 35416-2017

Classification and codes for intangible assets

全国信息分类与编码标准化技术委员会(SAC/TC 353)

本标准规定了无形资产的分类原则、编码方法、代码以及计量单位。

本标准适用于无形资产管理、清查、登记、统计等工作。

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