| 外购商誉的计量 |
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| 引用本文： | 杜萍 尉桂华. 外购商誉的计量[J]. 大连铁道学院学报, 2002, 23(2): 88-90 |
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| 作者姓名： | 杜萍 尉桂华 |
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| 作者单位： | 大连铁道学院管理系，辽宁大连116028 |
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| 摘 要： | 企业并购浪潮的涌现，将会出现巨额的外购商誉。通过对现行商誉会计理论的反思，探讨了外购商誉的确认，计量，摊销及减值等问题。
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| 关 键 词： | 外购商誉 计量 摊销 减值 企业并购 无形资产 商誉会计 |
The Measurement of Purchase Goodwill |
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| DU Ping,WEI Gui-hua. The Measurement of Purchase Goodwill[J]. Journal of Dalian Railway Institute, 2002, 23(2): 88-90 |
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| Authors: | DU Ping WEI Gui-hua |
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| Abstract: | Mergers and acquisitions lead to a great combination of goodwill. Based on the analysis of current goodwill accounting theories, the paper discusses the recognition, the measurement, the amortiration and the impairment of purchase goodwill. |
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| Keywords: | purchase goodwill measurement amortization impairment |
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