论合并商誉会计处理比较

Discussion on Contract of Accounting for Good will on Consolidat ion

合并商誉一直是会计界讨论的一个热点。国内、国外和国际会计准则合并商誉处理、介绍和比较，使大家对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。

Good will on consolidation is the discussion focus o f accountant field. Introduction and contrast of dealing with good will on conso lidation made by China, foreign countries and FASB let us know it better, and th e author gives her own evaluation and suggestion.