| 确认自创商誉的正反理由 |
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| 引用本文： | 裘宗舜.确认自创商誉的正反理由[J].上海立信会计学院学报,2008,22(1):3-7. |
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| 作者姓名： | 裘宗舜 |
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| 作者单位： | 江西财经大学,江西南昌,330013 |
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| 摘 要： | 在商誉会计问题中,争论最激烈、持续时间最久的是自创商誉应否确认的问题,这也是财务会计的一个难题。我们首先论述自创商誉的本质、定义,然后对自创商誉确认的正反理由进行了比较讨论,以供判断和参考。
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| 关 键 词： | 自创商誉 公允价值 确认 |
| 文章编号： | 1009-6701(2008)01-0003-05 |
| 修稿时间： | 2007年12月15 |
The Converse Views of Recognizing Internally Generated Goodwill |
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| QIU Zong-shun.The Converse Views of Recognizing Internally Generated Goodwill[J].Journal of Shanghai Lixin University of Commerce,2008,22(1):3-7. |
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| Authors: | QIU Zong-shun |
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| Abstract: | Among the accounting problems of the goodwill,the recognition of internally generated goodwill is under long lasting and fierce discussion.It's a difficult problem for financial accounting as well.Starting with discussing the essence and definition of the internally generated goodwill,this article has carried on comparative analysis of reason whether or not recognize internally generated goodwill,which is helpful for others to judge and refer. |
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| Keywords: | internally generated goodwill fair value recognition |
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