Abstract:The nature of goodwill is the basis of goodwill accounting research as well as a difficult point which attracts the attention of many accounting theorists.This paper discusses some typical theories an...The nature of goodwill is the basis of goodwill accounting research as well as a difficult point which attracts the attention of many accounting theorists.This paper discusses some typical theories and points out the nature of goodwil——the result of synergy effect from or between labor capital and material production factors.Read More
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
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