中外商誉会计比较研究

文章对商誉的基本概念和商誉的构成要素问题进行了研究,对知识经济下商誉的重要性及性质重新定位,并对中外会计学者的研究成果进行了总结;文章选取了美国、英国、加拿大、国际会计准则委员会与中国就商誉会计规范进行了横向比较,从中归纳出我国在商誉准则制定方面与国际上存在的差距,并提出建议。

A Comparative Study of Goodwill Accounting of China and Other Countries

s:This paper expounds the significance and quality of goodwill in the knowledge economy times after discussing its definition and elements, and then tries to find out where China falls short in formulating goodwill regulations against the developed countries by comparing China's the goodwill accounting regulations with those of the U.S., U.K. , Canada, and the International Accounting Standard Commission.