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随着我国企业并购、改制、资产重组等产权交易活动的深入,关于企业自创商誉的确认和计量问题已成为会计理论和实务界争论的焦点。在新的经济环境下,随着会计理论的创新和会计计量技术的发展,自创商誉的确认和计量都已经显得非常必要。
With the deepening of property rights transactions in China, such as mergers and acquisitions, restructuring and reorganization of assets, the issue of recognition and measurement of self-made goodwill of enterprises has become the focus of controversy in accounting theory and practice. Under the new economic environment, with the innovation of accounting theory and the development of accounting measurement technology, the recognition and measurement of self-made goodwill have become very necessary.