Abstract:This paper is aimed to take a deep probe into the nature of goodwill from enterprise itself and business combination by economic studies on the background of discussions on the nature of goodwill that...This paper is aimed to take a deep probe into the nature of goodwill from enterprise itself and business combination by economic studies on the background of discussions on the nature of goodwill that exists in current accounting documents. It points out that the accounting nature of goodwill should agree with its economic nature by logic,i.e., the accounting nature of goodwill is coordination and disposition beteeen humans and assets and among each themselves in enterprises.Read More
Publication Year: 2003
Publication Date: 2003-01-01
Language: en
Type: article
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