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《自創(chuàng)商譽(yù)會(huì)計(jì)確認(rèn)與計(jì)量問題研究畢業(yè)論文》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、自創(chuàng)商譽(yù)會(huì)計(jì)確認(rèn)與計(jì)量問題研究畢業(yè)論文(2011屆)畢業(yè)論文(設(shè)計(jì))題目:自創(chuàng)商譽(yù)會(huì)計(jì)確認(rèn)與計(jì)量問題研究學(xué)生姓名:學(xué)號(hào):系別:專業(yè):會(huì)計(jì)學(xué)班級(jí):導(dǎo)師姓名:導(dǎo)師學(xué)科:導(dǎo)師職稱:2011年5月10日誠信聲明我聲明,所呈交的論文(設(shè)計(jì))是本人在老師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。據(jù)我查證,除了文中特別加以標(biāo)注和致謝的地方外,論文(設(shè)計(jì))中不包含其他人已經(jīng)發(fā)表或撰寫過的研究成果,也不包含為獲得__或其他教育機(jī)構(gòu)的學(xué)位或證書而使用過的材料。我承諾,論文(設(shè)計(jì))中的所有內(nèi)容均真實(shí)、可信。論文(設(shè)計(jì))作者簽名:簽名日期:年月日授權(quán)聲明學(xué)校有權(quán)保留送交論文
2、(設(shè)計(jì))的原件,允許論文(設(shè)計(jì))被查閱和借閱,學(xué)?？梢怨颊撐?設(shè)計(jì))的全部或部分內(nèi)容,可以影印、縮印或其他復(fù)制手段保存論文(設(shè)計(jì)),學(xué)校必須嚴(yán)格按照授權(quán)對(duì)論文(設(shè)計(jì))進(jìn)行處理,不得超越授權(quán)對(duì)論文(設(shè)計(jì))進(jìn)行任意處置。論文(設(shè)計(jì))作者簽名:簽名日期:年月日自創(chuàng)商譽(yù)會(huì)計(jì)確認(rèn)與計(jì)量問題研究摘要:隨著企業(yè)兼并、收購浪潮的涌起,企業(yè)產(chǎn)權(quán)交易日益活躍,在產(chǎn)權(quán)交易轉(zhuǎn)讓過程中,商譽(yù)日益成為會(huì)計(jì)理論界研究的前沿問題。商譽(yù)作為企業(yè)的無形資產(chǎn),在數(shù)量上日益巨大,對(duì)企業(yè)而言有著至關(guān)重要的作用。在工業(yè)經(jīng)濟(jì)時(shí)代,傳統(tǒng)會(huì)計(jì)模式及慣例并未對(duì)自創(chuàng)商譽(yù)進(jìn)行確認(rèn)和計(jì)量,但隨著知識(shí)經(jīng)
3、濟(jì)的到來,企業(yè)特別是高新技術(shù)企業(yè)總資產(chǎn)中自創(chuàng)商譽(yù)的比重越來越大,對(duì)企業(yè)未來財(cái)務(wù)狀況的影響也越來越深刻。本文針對(duì)現(xiàn)有會(huì)計(jì)制度不確認(rèn)自創(chuàng)商譽(yù)的現(xiàn)狀,闡述了確認(rèn)自創(chuàng)商譽(yù)的必要性和可能性,以及其確認(rèn)步驟,并且提出了運(yùn)用概率理論的未來超額收益法對(duì)自創(chuàng)商譽(yù)進(jìn)行計(jì)量。關(guān)鍵詞:自創(chuàng)商譽(yù);會(huì)計(jì);確認(rèn);計(jì)量TheResearchontheAccountingAcknowledgementandMeasurementofInternallyGeneratedGoodwillAbstract:Withenterpriseannexationandpurchasingwa
4、ve,thetransactionsofpropertyrightofenterprisesareactivedaybyday.Duringthecourseofthetransactionsofpropertyright,thegoodwillbecomestheforwardpositionquestionoftheaccountingtheorycircleresearchinggradually.Thegoodwillisregardedasthenon-physicalassetsoftheenterprise,itisenormous
5、daybydayonquantity,astoenterprisesthisisimportant.Intheindustrialeconomyera,internallygeneratedgoodwillisnotacknowledgedormeasuredintraditionalaccountingparadigmandpractice.Withtheadventoftheknowledge-basedeconomy,however,internallygeneratedgoodwillrepresentsagrowingshareinth
6、etotalassetsoffirms,especiallyhigh?techfirms,bringingaboutincreasinginfluenceontheirfuturefinancialpositions.Inviewofthepresentsituation,thispapersetsforththenecessityandpossibilitytoacknowledgeinternallygeneratedgoodwill,anditsacknowledgestepfromsuchperspectives,andfurtherpr
7、oposedtouseprobabilitytheorytofutureexcessrevenuemethodmeasureinternallygeneratedgoodwill.Keywords:internallygeneratedgoodwillacknowledgementmeasurement目錄1緒論11.1研究背景和意義11.2研究內(nèi)容與結(jié)構(gòu)22自創(chuàng)商譽(yù)與會(huì)計(jì)確認(rèn)概述32.1自創(chuàng)商譽(yù)的內(nèi)涵32.2自創(chuàng)商譽(yù)的會(huì)計(jì)確認(rèn)32.2.1確認(rèn)自創(chuàng)商譽(yù)適應(yīng)經(jīng)濟(jì)發(fā)展的要求42.2.2自創(chuàng)商譽(yù)符合資產(chǎn)的定義和確認(rèn)標(biāo)準(zhǔn)42.2.3確認(rèn)自創(chuàng)商譽(yù)是一般會(huì)計(jì)
8、原則的要求62.3自創(chuàng)商譽(yù)的會(huì)計(jì)確認(rèn)步驟73自創(chuàng)商譽(yù)的會(huì)計(jì)計(jì)量93.1差額法93.2未來超額收益現(xiàn)值法94總結(jié)12參考文獻(xiàn)13致謝14緒
