商誉与商誉会计-会计学专业论文.docxVIP

武汉理工大学硕士学位论文Abstract 武汉理工大学硕士学位论文 Abstract This paper expounds the advent and development of goodwiU and goodwill accounting，as well as the process in which people how to recognize goodwill． Meanwhile．the paper concludes representative“Three Theories”，i．e，super income theory,surplus theory,and intangible asset theory．According to these three theories，the paper also points out how to define the concept of good will respectively． For better analyzing and discussing challenges faced by goodwill accounting，the paper firstly analyses difficulties suffered by intangible asset accounting．In particular,the paper introduces difficulties involved in enterprise brand asset，RD，and human resources，which are related to goodwill and goodwill accounting directly or indirectly．Next，the paper deeply discusses problem for confirmation and calculation arising from intang]}ble asset accounting on knowledge economy condition．The paper also proposes that existing calculation approaches to intelligent resources and cost of intelligent products should be changed thoroughly．Moreover,the paper simply discusses problems concerning intangible asset amortization and information disclosure． According to specific conditions in China,the paper analyses in detail relevant contents comprised in china accounting principles—intangible asset，referring to international accounting principles．Preliminary discussions on tax related problems ofintangible asset are also made in this paper． As for difficulties faced by goodwill accounting，the paper describes from the definition of goodwill，combines all well-known viewpoints，then summarizes the most representative expressions．The paper points out that the essential element of goodwill is outstanding management talents of enterprise， through which people can better explain three different views on the nature of goodwill．As for core goodwill，the paper introduces its background and discusses problems for its conformation．Generally speaking，coxmnonly used goodwill