摘要
随着社会经济的发展,无形资产在企业总资产中的比重越来越大,以及并购、资产重组等经济业务的不断发展,在资产评估中关于企业商誉的会计问题已日益成为实务和学术界所关注的焦点。本文对商誉的内涵、商誉的确认、商誉的计量做了阐述。
Along with the development of social economy, the proportion of invisible assets in total enterprise assets get more and more, there are continuous groth of economy business, such as the assets recombination. The commercial credit and its accounting business have become the attention focus. The paper expounds the intension, confirmation and measurement of commercial credit.
出处
《辽宁科技学院学报》
2006年第3期59-60,共2页
Journal of Liaoning Institute of Science and Technology
关键词
商誉
本质
确认
计量
Commercial credit
Essence
Confirmation
Measurement
