| 商誉会计主要争论综述及启示 |
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| 引用本文： | 仲晓东. 商誉会计主要争论综述及启示[J]. 西安财经学院学报, 2002, 15(2): 77-81 |
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| 作者姓名： | 仲晓东 |
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| 作者单位： | 淮阴工学院,经济管理系,江苏,淮阴,223001 |
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| 摘 要： | 近百年来 ,会计理论界对商誉会计问题研究成果丰硕。本文对商誉的本质、自创商誉的会计确认、外购商誉的会计处理、负商誉性质等问题的主要争论进行了综述。
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| 关 键 词： | 商誉 自创商誉 外购商誉 负商誉 会计处理 |
| 文章编号： | 1008-1097(2002)02-0077-05 |
| 修稿时间： | 2002-01-30 |
On Accounting for Goodwill |
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| ZHONG Xiao-dong. On Accounting for Goodwill[J]. Journal of Xi‘an Institute of Finance & Economics, 2002, 15(2): 77-81 |
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| Authors: | ZHONG Xiao-dong |
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| Abstract: | The thesis talks about the nature of goodwill,recognition of creative goodwill,accounting for purchased goodwill,and so on briefly on the base of analyzing the research achievements of goodwill in home and abroad accounting fields in the last about one hundred years. |
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| Keywords: | Goodwill Creative goodwill Purchased goodwill Negative goodwill Nature Accounting |
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