关于商誉的会计思考

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1、南京审计学院成人高等教育毕业论文题目：    关于商誉的会计思考学   生：           周双雷班   级：           2012级学   号：12023112144专   业：           会计学指导教师：王道顺函授站名：          徐州现代二0一*年*月*日目 录1商誉的含义及点.................................................................31.1商誉的含义............................................................

2、.....31.2商誉的特点.................................................................32商誉的确认与计量.................................................................42.1自创商誉的确认与计量.................................................................42.1.1自创商誉的确认认.............................................

3、....................42.1.2自创商誉的计量.................................................................42.2外购商誉的确认和计量..................................................................52.2.1外购商誉的确认.................................................................52.2.2外购商誉的计量.......................

4、...........................................53商誉的会计处理..................................................................63.1自创商誉的会计处理.................................................................63.2外购商誉的会计处理.................................................................64新会计准则中商誉处理的新化...

5、...............................................................8134.1商誉初始确认与计量的化.................................................................84.2商誉后续计量的变化.................................................................85现行商誉会计准则存在的缺憾......................................................

6、...........95.1准则规定对商誉内涵的歪曲.................................................................95.2按合并差额确认商誉的不合理性.................................................................95.3准则规定对会计报表使用者的影响.................................................................96对商誉问题的再思考......................

7、..........................................106.1摒弃外购商誉观点，规范商誉概念................................................................106.2对商誉暂不确认，只在报表附注中予以披露................................................................106.3准则制定者对待商誉问题应有所为..............