商誉会计处理创新模式探讨

Discussion on Innovated Mode of Goodwill Accounting Handling

结合新的《企业会计准则》对商誉的确认、摊销和减值等问题,进行了深入探讨,提出,完善商誉会计处理的思路,以求商誉会计的不断完善。

In combination with the new standards, a discussion was conducted on the goodwill confirmation, amortization, deval- uation and other problems. Ideas to improve the goodwill accounting handling were provided and would be favorable to continu- ously improve the goodwill accounting.