基于企业资源理论的自创商誉计量问题研究-会计学专业论文.docxVIP

AB AB STRACT ABSTRACT：Since taken into accounting theory fields in the 1 920s，Goodwill has been a puzzle in the study of accounting theory and the focus of controversy．Goodwill is recognized by accounting community as one of the special economic resources， which have a major impact on the present earning and future development of companies． But how to define the nature of goodwill，what should be the accounting treatment of goodwill and how to measure goodwill value are all the issues to be solved．With the advent of knowledge economy and the information age，the proportion of goodwill in total