摘要
《企业会计准则2006》大幅增加了商誉问题的章节,可以看出新准则对商誉问题的重视。文章将在新会计准则的背景下对负商誉的相关问题做以阐述。其中包括对负商誉存在性争论的辨析,对其性质的两种主要观点"负债观"和"是商誉的一种形式"的深入剖析,以及相关会计处理对会计报表产生的影响的分析。
New Generally Accepted Standards （GAS） formally introduced this year. They have made many changes. Which increase chapters of the goodwill, it is undoubtedly that the GAS pay many attention on goodwill. The article will discuss the negative goodwill on the background of the new GAS. The contents include the existence of negative goodwill, the nature of negative and the related accounting treatment.
出处
《黑龙江对外经贸》
2007年第9期119-120,共2页
Heilongjiang Foreign Economic Relations and Trade
