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1、南京審計學(xué)院成人高等教育畢業(yè)論文題目：????關(guān)于商譽(yù)的會計思考學(xué)???生：???????????周雙雷班???級：???????????2012級學(xué)???號：12023112144專???業(yè)：???????????會計學(xué)指導(dǎo)教師：王道順函授站名：??????????徐州現(xiàn)代二0一*年*月*日目?錄1商譽(yù)的含義及點(diǎn).................................................................31.1商譽(yù)的含義.................................................................31
2、.2商譽(yù)的特點(diǎn).................................................................32商譽(yù)的確認(rèn)與計量.................................................................42.1自創(chuàng)商譽(yù)的確認(rèn)與計量.................................................................42.1.1自創(chuàng)商譽(yù)的確認(rèn)認(rèn)...........................................................
3、......42.1.2自創(chuàng)商譽(yù)的計量.................................................................42.2外購商譽(yù)的確認(rèn)和計量..................................................................52.2.1外購商譽(yù)的確認(rèn).................................................................52.2.2外購商譽(yù)的計量............................................
4、......................53商譽(yù)的會計處理..................................................................63.1自創(chuàng)商譽(yù)的會計處理.................................................................63.2外購商譽(yù)的會計處理.................................................................64新會計準(zhǔn)則中商譽(yù)處理的新化...............................
5、...................................8134.1商譽(yù)初始確認(rèn)與計量的化.................................................................84.2商譽(yù)后續(xù)計量的變化.................................................................85現(xiàn)行商譽(yù)會計準(zhǔn)則存在的缺憾.................................................................95.1準(zhǔn)則規(guī)定對商譽(yù)內(nèi)涵的歪曲........
6、.........................................................95.2按合并差額確認(rèn)商譽(yù)的不合理性.................................................................95.3準(zhǔn)則規(guī)定對會計報表使用者的影響.................................................................96對商譽(yù)問題的再思考................................................................
7、106.1摒棄外購商譽(yù)觀點(diǎn)，規(guī)范商譽(yù)概念................................................................106.2對商譽(yù)暫不確認(rèn)，只在報表附注中予以披露................................................................106.3準(zhǔn)則制定者對待商譽(yù)問題應(yīng)有所為..............
