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在现代经济组织中,商誉是一种无形的资产,也是当前受到财务会计中重点讨论和关注的内容,其中负商誉是经济学和会计行业中的重点讨论对象,本文主要探讨负商誉在财务会计处理中的各种问题、会计计量等内容。
In modern economic organizations, goodwill is an intangible asset, and it is also the subject of the current discussion and focus of financial accounting. Negative goodwill is the focus of discussion in the economics and accounting sectors. This article mainly discusses the negative goodwill In the financial accounting treatment of various problems, accounting measurement and so on.