In this part, two practical issues are discussed based on the conclusion of goodwill contract structure from part two, which is“goodwill factor list rebuild”and”the control problem and accounting recognition of goodwill”.
主要是基于第二部分商誉合约结构分析的结论,分析了两个应用方面的问题,即商誉清单和商誉控制权与会计确认。
参考来源 - 商誉的本质、内容与会计确认·2,447,543篇论文数据，部分数据来源于NoteExpress
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