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shang yu zan shi xing cha yi de xing cheng ji hui ji chu li jie shi
Author(s): 
Pages: 3-6
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  商誉暂时性差异会计处理解释;
Abstract: 本文详细分析了我国纳税环境下商誉暂时性差异的形成过程,以及国际会计准则和我国会计准则在商誉暂时性差异会计处理及解释方面存在的问题,提出了商誉暂时性差异的正确会计处理方法及其解释。
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