商誉的会计处理【外文翻译】.docx

外文文献翻译原 文：AccountingForGoodwillThisarticleprovides a means of resolvingoneofaccounting’songoingproblems—how to account for goodwill in an era where the unidentifiableintangibleassetis oftenanentity’slargestvaluecomponent.Despitethegeneral recognitionthat,in practice,the two classes of goodwill are i