| 商誉的会计处理初探 |
| |
| 引用本文： | 陶迎迎.商誉的会计处理初探[J].江西蓝天学院学报,2007(4). |
| |
| 作者姓名： | 陶迎迎 |
| |
| 作者单位： | 山东省贸易职工大学 山东 |
| |
| 摘 要： | 《企业会计准则》中只确认外购商誉,不确认自创商誉的规定值得质疑,确认自创商誉有其必要性和可能性。其计量方法可用历史成本法和超额收益折现法。
|
| 关 键 词： | 商誉 自创商誉 确认 计量 |
Research on Goodwill Accounting |
| |
| TAO Ying-ying.Research on Goodwill Accounting[J].Journal of Jiangxi Blue Sky University,2007(4). |
| |
| Authors: | TAO Ying-ying |
| |
| Abstract: | Accounting Standards for Enterprises only acknowledges the Purchased Goodwill instead of the Inventing Goodwill, which deserves questioning.The confirmation of the Inventing Goodwill is necessary and feasible;its measurement can employ the Historical Cost Method and the Cashing Over-profit Method. |
| |
| Keywords: | goodwill the inventing Goodwill confirm measure |
| 本文献已被 CNKI 等数据库收录！ |
