摘要
美国财务会计准则委员会于 1999年 9月 7日发布了《企业合并与无形资产》(征求意见稿 ) ,这份征求意见稿在商誉会计方面有重大突破 :首次提出了“核心商誉”概念 ;重新认定了商誉是一项资产 ;界定了商誉的初始确认依据和计量标准 ;确立了商誉的摊销方法与摊销期间。
American Financial Accounting Standards Board issued an Exposure Draft of Business Combinations and Intangible Assets in Septermber 7, 1999.There are several achievements made in this Exposure Draft:having putted forward”core goodwill”concept for the first time ,having reaffirmed that goodwill is an asset;having defined the initial recognition basis and measurement standards and,having concluded the amortization method and amortization period.
出处
《外国经济与管理》
CSSCI
北大核心
2000年第6期41-48,共8页
Foreign Economics & Management
