The Research on the Accounting Confirmation of Construction Enterprises Qualifications

摘要：

The construction enterprises qualification is a credence that qualifies the construction enterprises for construction activities. This paper analysis the necessaries of confirming the construction enterprises qualifications and discusses which assets should it be confirmed as and measured. Finally, this paper suggests the construction enterprises qualifications should be confirmed as intangible assets with the assess value by the equity method plus options value.

关键词： the construction enterprises qualification accounting recognition intangible assets measurement values

作者: Wang Xiaoning Jiang Liling

作者单位: College of Economy & Management China Three Gorges University Yichang, China

会议类型: 国际会议

会议名称: 2011 International Conference on Innovation and Information Management(2011年IEEE创新与信息管理国际会议 ICIIM2011)

会议地点: 成都

会议语种:英文

页码: 270-273

在线出版日期: 2011-01-14（万方平台首次上网日期，不代表论文的发表时间）