商誉的会计处理 [合作经济与科技 CO-Oerativeconomy & Science] 再谈企业合并商誉的会计问题 Again on the Problem of Accounting for Purchased Goodwill of Enterprises [山东工商学院学报 ...
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关于商誉的会计处理，各个国家都不尽相同。
With regard to the accounting treatment of goodwill, all countries are different.
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。
Finally the accounting process about goodwill and the understanding about minus-goodwill after enterprises M&A are deserbed.
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。
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.
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