There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
By case study, the author concludes: self-initiated goodwill should be recognized, but whether or not it should be amortized awaits further research.
笔者通过个案分析，得出初步结论，即自创商誉应该确认，但是否应该摊销，还有待于进一步研究。
By case study, the author concludes: self-initiated goodwill should be recognized, but whether or not it should be amortized awaits further research.
笔者通过个案分析，得出初步结论，即自创商誉应该确认，但是否应该摊销，还有待于进一步研究。
应用推荐