accounting for impairment of goodwill write papers analyzing（占商誉减值准备写论文分析）.docVIP

下载本文档

11
0
约 12页
2017-09-05 发布于浙江
举报
版权申诉

accounting for impairment of goodwill write papers analyzing（占商誉减值准备写论文分析）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

accounting for impairment of goodwill write papers analyzing（占商誉减值准备写论文分析）

Accounting for impairment of goodwill write papers analyzing Write papers Network: Abstract The first issue of the recognition of impairment of goodwill for international comparisons, followed by the specific introduction of China’s accounting treatment of goodwill impairment, goodwill impairment of our final accounting in the accounting practice to analyze possible problems, then propose a solution . Keywords: goodwill, purchased goodwill, an impairment test I. Introduction Goodwill is the excess profit enterprises the ability of the accounting treatment of goodwill from the 1990s onwards the accounting profession has become a research hotspot. This article is based on our issued lt;lt;Accounting Standards for Enterprises No. 8 - Impairment of Assetsgt; gt; by the accounting treatment of goodwill impairment international comparative study of China’s accounting treatment of goodwill impairment to find a theoretical basis, and more on the basis of our current accounting treatment of goodwill impairment to make thinking. Second, the accounting treatment of impairment of goodwill of international conventions (A goodwill impairment accounting recognition due to the different understanding of the characteristics of goodwill, impairment of goodwill accounting treatment is also no agreement now, the International Accounting Standards and other major countries have agreed, that would only confirm the purchased goodwill, The accounting treatment There are two main ways: the amortization method and system impairment test method. With the FASB and the IASC requires impairment testing method, more and more countries have accepted the impairment test method, and in accordance with national conditions has been improved. (B) the choice of goodwill impairment testing methods the U.S. Securities and Exchange Commission can not be identified based on goodwill and importance of the principles of goodwill impairment of a “two-step method.” The first step, m