Li, Xiao-Juan - In: Asian Agricultural Research 2 (2010) 08
On the basis of describing the connotation of agricultural intangible asset and cost method, the technical ideas of … the precondition of appraising by cost method: it is applicable to appraise the agricultural intangible asset which can be … reproduced and afresh developed. Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of …