| 李健.商誉会计几个问题的探讨[J].,2011,12(4):37-40 |
| 商誉会计几个问题的探讨 |
| Some Problems of Goodwill Accounting |
| 投稿时间：2011-06-28 |
| DOI： |
| 中文关键词: 商誉 会计确认 会计计量 探讨 |
| English Keywords:goodwill accounting recognition of accounting measurement of aclounting explore |
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| 中文摘要: |
| 目前商誉会计处理是会计学界的研究难题之一。商誉的本质、商誉的确认、商誉的计量等在会计界尚未取得共识。文章通过对学者们有关商誉本质、确认与计量的不同观点的评述，提出了自己的观点。 |
| English Summary: |
| Current treatment of goodwill accounting is one of the problems of accounting academic research.There is no consensus in the accounting profession for the nature,recognition and measurement of goodwill accounting.This article comrnents on the different views of scholars about them and puts forward its own ideas. |
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