摘要
在当今的知识经济时代,自创商誉是企业的竞争力、生命力所在,却被新企业会计准则拒之会计系统之外不予确认也不再符合时代发展的要求。认为当今自创商誉的确认、计量是必然的,也是可行的,而且是能够构建其价值计量、价值归属与分摊模型,并能进行会计处理的。
In today＇ s era of knowledge economy, internally generated goodwill is the core of enterprises＇ competitiveness and vitality while new enterprise accounting standards do not accept it, which does not meet the development requirement. The recognition and measurement of internally generated goodwill is necessary and feasible and the construction of its value measurement, value attribution and apportionment model can be done and accounting treatment of it can be made.
出处
《成都纺织高等专科学校学报》
CAS
2012年第4期22-25,共4页
Journal of Chengdu Textile College
关键词
自创商誉
价值计量
价值归属与分摊模型
会计处理
internally generated goodwill, value measurement, value attribution and apportionment mod-el, accounting treatment
