There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
按照现有商誉会计理论,自创商誉作为企业一种特殊的无形资产,是否应该确认或摊销,还存在诸多争议。
By case study, the author concludes: self-initiated goodwill should be recognized, but whether or not it should be amortized awaits further research.
笔者通过个案分析,得出初步结论,即自创商誉应该确认,但是否应该摊销,还有待于进一步研究。
By case study, the author concludes: self-initiated goodwill should be recognized, but whether or not it should be amortized awaits further research.
笔者通过个案分析,得出初步结论,即自创商誉应该确认,但是否应该摊销,还有待于进一步研究。
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