| 商誉会计理论的发展和对我国会计准则的影响 |
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| 引用本文： | 董智. 商誉会计理论的发展和对我国会计准则的影响[J]. 企业技术开发, 2007, 26(8): 64-66 |
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| 作者姓名： | 董智 |
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| 作者单位： | 湖南财经高等专科学校会计系,湖南长沙410205 |
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| 摘 要： | 商誉是一项无形资产,也是最难以计量和进行账务处理的一项特殊资产。近几年,美国和国际会计准则委员会发布了关于商誉理论的新方法,对商誉会计理论的发展提出了挑战。文章从商誉的定义和本质入手,引出关于商誉的处理方法,对现行商誉会计理论进行反思,并提出对我国新会计准则的影响。
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| 关 键 词： | 商誉 商誉会计 摊销 |
| 文章编号： | 1006-8937（2007）08-0064-03 |
| 修稿时间： | 2007-04-05 |
The development of goodwill accounting theory and it''''s influence on our accounting principles |
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| DONG Zhi. The development of goodwill accounting theory and it''''s influence on our accounting principles[J]. Technological Development of Enterprise, 2007, 26(8): 64-66 |
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| Authors: | DONG Zhi |
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| Affiliation: | Accounting Department, Hunan Economic and Financial College, Changsha, Hunan 410205, China |
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| Abstract: | Goodwill is an intangible asset, alsois a type of special asset, which is hard to account and dispose. Recently, FASB and IASB issued new method of goodwill theory, and it gave challenge to the development of goodwill accounting theory. This article began with the definition and character of goodwill, then arrived at new disposal method; at last, brought about influence on our new accounting principles. |
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| Keywords: | goodwill goodwill accounting amortization |
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