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一、关于商誉的理论认识商誉是指商人基于良好的经营而取得的商业信誉,以及由此而带来的超额利益,它与营业场所、商品名称和商标密切联系,但其本质表明企业与顾客的关系。《国际财务报告准则第3号——企业合并》认为,商誉是指不能分别辨认并单独确认的资产所形成的未来经济收益。从会计角度来讲,对商誉存在下列三种解释:1、商誉是对企业好感的价值“人们通常认为商誉是产生于融洽的商业关系,企业与
First, the theoretical knowledge of goodwill Goodwill refers to the goodwill of a business operator to gain business reputation, and the resulting excess profits, which are closely related with the place of business, trade names and trademarks, but the essence of that business Relationship with the customer. According to IFRS 3 - Business Combinations, goodwill refers to the future economic benefits of assets that can not be separately identified and separately identified. From the accounting point of view, the following three explanations of goodwill exist: 1, goodwill is the value of goodwill on the business ”People often think that goodwill is generated from the harmonious business relationships, business and