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企业会计准则中商誉概念的辨析 被引量:2

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摘要 新的企业会计准则中对有关商誉的内容做了较大调整,体现出国际趋同精神。实际上,准则中规范的商誉是对非同一控制下吸收合并支付的溢价的一系列会计处理方法,这就与现实中理解的商誉存在一定的差距。这就有必要深入分析关于商誉的概念,以帮助会计信息使用者更好地理解与使用。
作者 徐策
出处 《消费导刊》 2007年第9期66-66,64,共2页
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