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。
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.
出处
《陕西经贸学院学报》
2002年第2期77-81,共5页
Journal of Shaanxi Economics and Trade Institute
