| 论新会计准则中的商誉处理 |
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| 引用本文： | 秦勇. 论新会计准则中的商誉处理[J]. 贵州商业高等专科学校学报, 2007, 20(3): 10-13 |
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| 作者姓名： | 秦勇 |
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| 作者单位： | 福州职业技术学院,商贸系,福建,福州,350007 |
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| 摘 要： | 在市场经济不断发展过程中,对商誉确认和会计处理纷争不断,新《会计准则》对商誉做出了明确的规定.文章通过阐述商誉确认和会计处理中存在的不同看法,以期和同行对商誉有客观、完善的认知与探讨.
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| 关 键 词： | 商誉 确认 摊销 会计处理 |
| 文章编号： | 1671-9549（2007）03-0010-04 |
| 修稿时间： | 2007-04-09 |
Goodwill's of Handled on the New Accountant Standards |
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| Qing yong. Goodwill's of Handled on the New Accountant Standards[J]. Journal of Guizhou Commercial College, 2007, 20(3): 10-13 |
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| Authors: | Qing yong |
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| Affiliation: | Fuzhou Polytechnic, Fuzhou, Fujian 350007 |
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| Abstract: | Always since need further developing in market economy sum, to goodwill, in the dispute that confirmation and the accountant handle, the new accountant standards has done out explicit regulations to goodwill. Confirmation and the accountant sell the main body of a book at reduced prices with expounding detailed in goodwill being hit by the existence diversity view and the viewpoint expressing self, have objective, perfect cognition and investigation and discussion to await and person of the same trade or occupation to goodwill. |
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| Keywords: | Goodwill confirmation amortization accountant of handled |
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