摘要
商誉是备受会计理论界与实务界关注的一个话题。对于商誉的确认、计量、后续计量、减值处理和列报等问题,国际上已经形成了较为完善的做法。
Goodwill is a pop subject in accounting theory circles and accounting practice circles. International accounting theory circles have formed a series of perfect ways about the recognition of goodwill, measure, subsequent measure, devalue and reporting.
出处
《山西广播电视大学学报》
2008年第6期80-81,共2页
Journal of Shanxi Radio & TV University
关键词
商誉
确认
摊销
goodwill
recognition
amortization
