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。
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.
出处
《贵州财经学院学报》
2005年第5期21-23,共3页
Journal of Guizhou College of Finance and Economics
关键词
商誉会计
不摊销
商誉本质属性
商誉特点
goodwill accounting
non-amortization
intrinsic quality of goodwill
features of goodwill
作者简介
张长季（1973-）,男,安徽桐城人。中南财经政法大学2003级会计学硕士研究生。主要研究方向为会计学。
