We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
正确确认、计量、记录和报告企业商誉,才能真实反映企业财务状况,满足会计信息使用者的需求。
The paper analyses China's financial report system, and it points out four aspects of problems on current financial report and shortcomings in the remark of financial statement.
文章从分析我国财务报告体系入手,指出了现行财务报告中存在的四个方面的问题以及财务报表附注的缺陷。
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