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shang yu zhi huo : shang yu de gong yun jia zhi ji liang
Author(s): 
Pages: 66-69
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  并购商誉公允价值会计处理;
Abstract: 随着我国上市公司并购活动的增多,商誉及其减值损失对财务报表的影响越来越大,但分析若干案例后发现,不同企业对商誉及其减值损失的会计处理存在较大差异。本文在分析差异原因的基础上,提出采用公允价值计量属性解决商誉计量问题的思路。
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