本科学位论文_我国无形资产会计核算问题及对策-以无形资产商誉的会计确认为为例-.docVIP

我国无形资产会计核算问题及对策 无形资产会计核算中有待进一步完善的问题《企业会计准则——无形资产》对无形资产的确认、计量、转让以及减值准备的会计处理作了明确而又具体的规定。这些规定在无形资产中所占比重较小,在企业经营活动中所起作用不够显著的情况下是可行的。Abstract In the era of the new economy, the status of goodwill in the enterprise is increasingly important, and therefore subject to more and more attention, but the recognition and measurement of goodwill has become a major problem in the accounting, especially own whether goodwillis recognized to become the focus of debate. Most scholars believe that internally generated goodwill should be recognized, the current processing mode to create their own goodwill to beco