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1、南京審計(jì)學(xué)院成人高等教育畢業(yè)論文題目：????關(guān)于商譽(yù)的會(huì)計(jì)思考學(xué)???生：???????????周雙雷班???級(jí)：???????????2012級(jí)學(xué)???號(hào)：12023112144專???業(yè)：???????????會(huì)計(jì)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............................................................
2、.....31.2商譽(yù)的特點(diǎn).................................................................32商譽(yù)的確認(rèn)與計(jì)量.................................................................42.1自創(chuàng)商譽(yù)的確認(rèn)與計(jì)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(jì)量.................................................................42.2外購商譽(yù)的確認(rèn)和計(jì)量..................................................................52.2.1外購商譽(yù)的確認(rèn).................................................................52.2.2外購商譽(yù)的計(jì)量.......................
4、...........................................53商譽(yù)的會(huì)計(jì)處理..................................................................63.1自創(chuàng)商譽(yù)的會(huì)計(jì)處理.................................................................63.2外購商譽(yù)的會(huì)計(jì)處理.................................................................64新會(huì)計(jì)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(jì)量的化.................................................................84.2商譽(yù)后續(xù)計(jì)量的變化.................................................................85現(xiàn)行商譽(yù)會(huì)計(jì)準(zhǔn)則存在的缺憾......................................................
6、...........95.1準(zhǔn)則規(guī)定對(duì)商譽(yù)內(nèi)涵的歪曲.................................................................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(duì)會(huì)計(jì)報(bào)表使用者的影響.................................................................96對(duì)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(duì)商譽(yù)暫不確認(rèn)，只在報(bào)表附注中予以披露................................................................106.3準(zhǔn)則制定者對(duì)待商譽(yù)問題應(yīng)有所為..............
