| 商誉会计的国际变化及其对我国的启示 |
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| 引用本文： | 张长季.商誉会计的国际变化及其对我国的启示[J].贵州财经学院学报,2005(5):21-23. |
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| 作者姓名： | 张长季 |
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| 作者单位： | 中南财经政法大学,湖北,武汉,430064 |
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| 摘 要： | 商誉是一项特殊的无形资产，其众多的特点决定了商誉不应被摊销，美国及国际会计准则对商誉会计处理的变化，是对商誉会计本质属性的回归。这为我国制定商誉会计处理规范提供了很好的借鉴。
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| 关 键 词： | 商誉会计 不摊销 商誉本质属性 商誉特点 |
| 文章编号： | 1003-6636（2005）05-0021-03 |
| 收稿时间： | 2005-07-13 |
| 修稿时间： | 2005年7月13日 |
International Change in Goodwill Accounting and its Implications for China |
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| ZHANG Chang-ji.International Change in Goodwill Accounting and its Implications for China[J].Journal of Guizhou College of Finance and Economics,2005(5):21-23. |
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| Authors: | ZHANG Chang-ji |
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| Abstract: | Goodwill is a special kind of intangible assets and its various features determine that it should not be amortized. The change in accounting procedures for goodwill in American and international accounting standards is the regression to its lntnnslc accounting quality. This offers good reference for the formulation of accounting procedure standards for goodwill in China. |
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| Keywords: | goodwill accounting non-amortization intrinsic quality of goodwill features of goodwill |
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