从美国商誉相关会计准则变迁看商誉会计误区
外国经济与管理 2004 年 第 26 卷第 07 期, 页码:45 - 49
摘要
参考文献
摘要
本文通过比较美国财务会计准则委员会自 1975年以来发布的 5项与外购商誉密切相关的财务会计准则 ,归纳了准则变迁的特点以及背景 ,揭示了准则变迁的深层次原因———商誉会计处理的经济后果 ,而不是对商誉本质认识的突破。进而 ,本文探讨了商誉会计准则混淆了商誉与外购商誉概念的问题 ,以及由此而产生的会计误区 ,这也是准则不管如何变迁始终存在问题的根源。
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[8]Miller,M ..GoodwillDiscontent:TheMeshingofAustralianandInternationalAccountingPolicy[J].AustralianAccountingReview,1995,(5):3-16.
引用本文
熊剑, 蒋基路. 从美国商誉相关会计准则变迁看商誉会计误区[J]. 外国经济与管理, 2004, 26(7): 45–49.
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