摘要
近年来随着对无形资产的会计核算愈来愈重视,对商誉确认计量的会计研究也多了起来,对于商誉的计量方法有不同的看法,本文主要阐述传统的商誉计量方法的运用以及对其的评价。
Along with the the importance of study intangible assets in accounting treatment this years , more and more people begin to reseach the recognition andmeasurement of the goodwill in accounting treatment, there are art kinds of thinking. This term interpret how to use the the method of measurement to traditional goodwill.
出处
《吉林商业高等专科学校学报》
2006年第4期57-58,共2页
Journal of Jilin Commercial College
关键词
传统商誉
计量方法
traditional goodwill
a method to measurement
