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一、合并商誉会计处理方法的比较(一)美国对合并商誉的规范美国原有对合并商誉会计处理的规范是在会计原则委员会(APB)的第16号(Opinion 16)和17号(Opinion 17)份意见书中,
First, the merger of goodwill accounting treatment comparison (a) the United States on the goodwill of the United States to regulate the United States the original goodwill accounting for mergers and standardized accounting principles Board of accounting (APB) No. 16 (Opinion 16) and 17 (Opinion 17) submissions,