商誉会计

决策有用、有效契约与商誉会计政策的选择

Decision Usefulness , Validity of Contracts and Goodwill Accounting Policy Choice

论知识经济下商誉会计的创新

On the Innovation of Goodwill Accounting in Knowedge Economy Era

新经济时代论商誉会计

On the Commercial Goodwill Accountant in the New Economy Era

合并商誉会计的发展动态及启示

The Trend of Accounting for Purchased Goodwill and it 's Lessons for China

有关商誉会计处理的一切问题都是由商誉的确认引起的。

All the problems concerning goodwill accounting arose from the identification of goodwill .

这说明新的商誉会计准则，提高了商誉的价值相关性。

This indicates that new accounting standards improves the value relevance of goodwill .

商誉会计与人力资源会计关系

Relationship Between Goodwill Accounting and Human Resource Accounting

对自创商誉会计的思考

Ponderations on Self - produced Goodwill Accounting

关于商誉会计理论与实务的探讨

Study of Goodwill Accounting Theory and Practice

商誉会计的反思与展望

Introspection and prospect of the goodwill accountant

兼并收购的商誉会计规范研究

Goodwill Study of Mergers and Acquisitions

外购商誉会计处理的改进

On the Purchased Goodwill Accounting Treatment

企业购并中商誉会计核算

Goodwill in enterprises merger and acquisition

论商誉会计理论重构&兼评商誉会计三元理论

On Reconstruction of Goodwill Accounting Theory

这为我国制定商誉会计处理规范提供了很好的借鉴。

This offers good reference for the formulation of accounting procedure standards for goodwill in China .

对商誉会计理论的再思考

Accounting for Goodwill Theory rethinking

关于商誉会计的思考

Thinking about the goodwill accountant

历史地考察，企业并购是商誉会计发展的基本动因。

Historically speaking , the corporate merger and acquisition is the basic agent which goodwill accounting develops .

商誉会计理论的研究对企业商誉的实际操作具有指导意义。

The research of Goodwill Accounting Theory to enterprises goodwill with the actual operation is of guiding significance .

对自创商誉会计问题的研究也不例外，在探讨了自创商誉的确认、计量、摊销等问题后，自然是继续研究它的披露问题。

After having discussed the internally generated goodwill confirmation , measurement , amortization , naturally continues to study its disclosure question .

然后，提出解决商誉会计问题应首先实行人力资源会计；

Then , the paper proposes that human resource accounting should be carried out to solve the problems of goodwill accounting .

首先，文献述评部分分别从理论发展和准则变迁两个方面回顾和评述了人们对商誉会计的认识。

In the first section , Literature review looks back and comments on the development of theories and practice in goodwill accounting .

按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。

There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized .

合并商誉会计处理方法主要有系统摊销法、直接冲销法和永久保留法三种。

There are three methods of accounting for purchased goodwill : systematic amortization , capitalization without amortization , and immediately write-off against equity .

第六章：资源基础竞争优势观对商誉会计实践的启示。本章首先研究了外购商誉与自创商誉之间的关系，而后简要论述了外购商誉的后续会计处理问题。

The chapter also analyzes the differences and relationships between " resource-based competitive advantage view " and other views about internally generated goodwill .

商誉会计处理存在的问题有：商誉资产的增加并不代表偿债能力增强；

There are some problems in business accounting : the increase of business assets does not stand for the increase of debt paying ability ;

结合我国关于并购商誉会计处理的相关规定，针对一些问题进行了深入的研究。

According to the rules of accounting for goodwill on merger and acquisition of our country , some problems in our country are researched deeply .

在当前日益完善的产权交易活动中，企业并购商誉会计成为一个重要难题。

With the development of property market , the exchange of property becomes common to us , while the accounting for goodwill will be a more important problem .

同时新兴会计分支如人力资源会计、商誉会计、资本成本会计等在软件企业中存在广泛的适用性。

At the same time , some rising accounting branches such as HR ( human resources ) accounting , goodwill accounting , capital cost accounting , are widely applicable to them .

只有通过对传统商誉会计的反思，才能解决建立商誉会计中的问题，把握商誉会计的未来发展趋势。

In order to solve the problems of setting up goodwill accounting , and follow the future development trend of goodwill accounting , the introspection of the traditional goodwill accountant must be taken .