摘要
介绍了商誉的本质及构成因素,对现存的商誉会计模式进行了研究,对如何制定适合中国特色的商誉会计模式进行了探讨。
This paper introduces the nature and constituent elements of goodwill,researches current goodwill accounting model,and probes into how to draw up the goodwill accounting model that fits in with China s characteristics.
出处
《科技情报开发与经济》
2009年第28期118-120,共3页
Sci-Tech Information Development & Economy
关键词
商誉会计模式
自创商誉
外购商誉
新会计准则
goodwill accounting model
self-created goodwill
acquired goodwill
new edition of accounting standard
