【摘要】 从外购商誉是否应予确认、自创商誉的确认问题以及由此带来的相关会计处理问题等三个在商誉会计领域中仍存争议的主要方面作进一步批判性的思考,意欲抛砖引玉,使会计界同仁继续对这一问题展开充分讨论,以对商誉进行恰当定位,制定出适合中国特色的商誉会计准则,更好地指导会计实践。更多还原

【Abstract】 The paper tries to analyze three mainly controversial issues in the goodwill accounting: the issue of whether the purchased goodwill should be confirmed; the issue that the internally developed goodwill confirms and relevant problems that it consequently brings. The purpose is to position and draw properly the goodwill accounting standard that could better direct the accounting practices.更多还原