成都纺织高等专科学校学报2012，Vol.29Issue(4)：22-25,4.
企业自创商誉会计之我见
Opinion on Internally Generated Goodwill Accounting
王林1
作者信息
- 1. 成都纺织高等专科学校监审处,成都611731
- 折叠
摘要
Abstract
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.关键词
自创商誉/价值计量/价值归属与分摊模型/会计处理Key words
internally generated goodwill/value measurement/value attribution and apportionment mod-el/accounting treatment分类
经济学引用本文复制引用
王林..企业自创商誉会计之我见[J].成都纺织高等专科学校学报,2012,29(4):22-25,4.
