3[1]Choi,Fost & Meek. International Accounting[M]. New Jersey: Prentice Hall, Inc. 1999.
4[2]Muller,Gernon & Meek. Accounting: An International Perspective[M].北京:机械工业出版社,1998.
5[3]Lee H Radebaugh,Sidney J Gray. International Accounting and Multinational Enterprise[ M]. New York: John Wiley & Sons, Inc. 1993
6[4]L Todd,Johnson & Kimberley R Petrone. Why not Eliminate Goodwill? [ EB/OL]. http://www. fasb. org , 2001 - 04 -20
7[5]Choi,F D S& C Lee. Merger Premia and National Differences in Accounting for Goodwill[J]. Journal of International Financial Management and Accounting, 1991, (Autumn): 219 - 240.
8[6]Zeff. The Rise of Economic Consequences[J].Journal of Accountancy, 1978,(12):56 -63;
