摘要
商誉是一种最典型的无形资产 ,应该将其纳入资产核算范围之列。本文论述了商誉的意义 ,提出了对其进行确认、计量与披露的基本思路。
Goodwill is a kind of the most typical intangible assets, it should belong to assets calculation. The article discusses the meaning of goodwill, and suggests a basic thinking of the recognition, measurement and disclosure of it.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2002年第5期112-114,共3页
Journal of Zhongnan University of Economics and Law
关键词
无形资产
商誉
计量
Intangible Assets
Goodwill
Measurement
