自创商誉是指企业在生产经营活动中创立和积累的、能给企业带来超额利润的资源。根据来源的不同，商誉可分为外购商誉和自创商誉。外购商誉是指收购企业在收购或兼并其他企业时，支付的价款超过被收买企业各项净资产总额部分。
...于商誉的会计思考-毕业论文参考网 关键词：自创商誉；合并商誉；商誉确认；商誉计量 [gap=769]Key Words: Self-create Goodwill,Consolidation Goodwill, the Affirmation of Goodwill, the Measurement of Goodwil..
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自创商誉的确认与计量-毕业论文参考网 关键词：自创商誉；确认；计量 [gap=1360]Keywords : Self-generated goodwill ；confirmation；measurement
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...题探讨-无忧助学网 关键词：商誉；自创商誉；外购商誉；负商誉；商誉摊销 [gap=1215]Keywords: Goodwill； Developed goodwill； Purchased goodwill； Negative Goodwill ；Amortization of goodwill ..
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浅谈自创商誉的会计处理 - 专业毕业论文,论文提纲,外文翻译,开题报告,任务书,参考文献下载 - 毛毛雪数据服务平台 关键词：商誉 自创商誉 共生资源 [gap=776]Key words : Goodwill，Inventing Goodwill，symbiotic resources
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试论自创商誉的确认 Accounting and Financial of Institution
The author holds that internally generated goodwill is relevant to users’ decisions and basically in accordance with the recognition criteria put forward by FASB. Therefore, it should and could be recognized.
本文认为，自创商誉基本符合确认为资产的条件，可以而且应该予以确认。
参考来源 - 商誉会计研究及国际比较The author integrates effectively internal generated goodwill and its disclosure as well as enterprise value, providing a new framework and perspective for the paper.
笔者将企业价值与自创商誉及其信息披露联系起来进行相关问题的研究,为论文提供了新的视角和分析框架。
参考来源 - 企业价值视角下的自创商誉信息披露研究Finally, I pointed out a right way to recognize the underlying goodwill initially and latterly.
最后,明确指出了自创商誉初始确认的时点和后续计量方法。
参考来源 - 基于新经济环境下商誉的确认与计量研究·2,447,543篇论文数据，部分数据来源于NoteExpress
现行会计确认外购商誉而不确认自创商誉有缺陷。
It is defective for actual accounting to recognize only out-purchased good will, but not self-created goodwill.
在当今高科技时代和市场竞争激烈的经济环境下，自创商誉应当予以确认。
Nowadays, under the economic environment fulling with fierce market competition, self-generated goodwill should be confirmed and measured appropriatedly.
从现在管理所处的阶段来看，外购商誉以交易价格来进行计量，自创商誉以评估价格进行计量。
From the period of present management, out-purchased goodwill is measured according to the transacting price. However, self-created goodwill is measured according to the assessing price.
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