The research of goodwill Accounting Theory to enterprises goodwill with the actual operation is of guiding significance.
商誉会计理论的研究对企业商誉的实际操作具有指导意义。
In goodwill accounting, the internally generated goodwill's accounting confirmation question has been the topic which the people debate unceasingly.
在商誉的会计不足中，自创商誉的确认不足一直是人们争论不休的话题。
The homemade goodwill accounting study receives the tradition accounting theory frame the fetter, also has this certain difficulty to its breakthrough.
自创商誉会计研究受到传统会计理论框架的束缚，对其突破还存在这一定的难度。
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。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
The appendix that follows this letter - "Goodwill and its Amortization: The Rules and The Realities" - explains why economic and accounting Goodwill can, and usually do, differ enormously.
这封信后面的附件“商誉及其摊销：规定与现实”解释了为什么经济和会计商誉通常相差甚远。
Spurious accounting Goodwill - and there is plenty of it around -is another matter.
欺骗性的会计商誉(有很多这样的例子)是另外一码事。
That 'show accounting Goodwill works.
这就是会计商誉的做法。
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
通用会计准则规定，已入账的商誉在最长不超过4年的期限内摊销到费用账户。
Because goodwill can not be measured in monetary clear, so the current accounting in general, not given to the measurement of goodwill own.
由于商誉无法用货币明确计量，因此现行会计在通常情况下，对自创的商誉未给予计量。
The increasing value of goodwill was concerned by business operators and investors and other stakeholders, the accounting treatment of goodwill is a special problem.
企业商誉的价值越来越受到经营者和投资者及其他相关人员的关注，企业商誉的会计处理又是一个特殊的问题。
The nature of goodwill has been a hot and hard topic in the realm of accounting.
商誉性质问题一直是会计领域的热点和难点。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
According to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill.
传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。
With regard to the accounting treatment of goodwill, all countries are different.
关于商誉的会计处理，各个国家都不尽相同。
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。
Finally the accounting process about goodwill and the understanding about minus-goodwill after enterprises M&A are deserbed.
最后论述了企业并购后对商誉的会计处理以及对负商誉的认识。
Some Suggestions to normalize the accounting process about goodwill in our country are presented.
同时提出了规范我国商誉会计处理的一些建议。
This article has first discussed the internally generated goodwill confirmation, then has further studied internally generated goodwill's accounting measurement, amortization, disclosure.
本文首先探讨了自创商誉的确认，然后在此基础上进一步研究了自创商誉的计量、摊销、披露等会计不足。
Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.
摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。
Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.
摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。
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