... Accounting for foreign currencies 外汇核算 Accounting for goodwill 商誉核算 Accounting for stocks 存货核算 ...
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Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
从2002年开始,一项新的会计准则改变了那种做法,现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
Two nature opinions and four valuing methods of goodwill are compared respectively, in orde to further justify current accounting conventions for goodwill systematically.
对商誉性质的两种观点和定量估价的四种方法分别进行了比较分析,从而为现行的商誉会计惯例作出了系统的解释和说明。
It is defective for actual accounting to recognize only out-purchased good will, but not self-created goodwill.
现行会计确认外购商誉而不确认自创商誉有缺陷。
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