劉啟群2020-05-202020-05-202006https://scholars.lib.ntu.edu.tw/handle/123456789/494028無形資產之會計處理－依照具備要素判別　按有形與無形認列journal article10.6650/ARM.2006.252.42http://dx.doi.org/10.6650/ARM.2006.252.42