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我国企业会计准则对于负商誉并未单独进行规定,本文介绍了理论界对负商誉持有的各种观点,并提出应该合理地确认负商誉的建议。
China’s accounting standards for business enterprises have not separately stipulated for negative goodwill. This article introduces various viewpoints held by theorists on negative goodwill and puts forward suggestions that negative business goodwill should be reasonably confirmed.