商誉是企业发生整体产权变动时经常被提到的一种无形资产;随着大量兼并和购买过程中,商誉金额的日益加大,国际贸易也日渐频繁,人们开始把商誉当成了标的企业无形资产的总称。我们正面临着经济发展的新时代,国际间贸易往来日渐增多,国际间的不同会计准则关于Goodwill con-商誉的不同计量也将有更大影响。 Goodwill is an intangible asset that is often referred to in the context of a change in the overall ownership of an enterprise. As the amount of goodwill increases in a large number of mergers and acquisitions, international trade is also becoming more frequent and people begin to consider goodwill as the subject matter General term for intangible assets of enterprises. We are now facing a new era of economic development with more and more international trade and the different accounting standards in the world will have a greater impact on the different measurement of Goodwill’s goodwill.