论文部分内容阅读
企业对于所拥有或者控制的经济资源,需要按照资产的定义和确认条件进行判别并作出相应会计处理。本文以风景区的山水风光为例,探析自然环境资源可否形成企业的资产,进而分析商誉在会计实务中的形成过程和表现形式。
Enterprises have to control or control the economic resources, according to the definition of assets and confirm the conditions for the determination and make the appropriate accounting treatment. Taking the landscape of scenic area as an example, this paper explores whether natural environment resources can form the assets of enterprises and then analyzes the forming process and forms of goodwill in accounting practice.