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1、南京審計學院成人高等教育畢業(yè)論文題目：????關(guān)于商譽的會計思考學???生：???????????周雙雷班???級：???????????2012級學???號：12023112144專???業(yè)：???????????會計學指導教師：王道順函授站名：??????????徐州現(xiàn)代二0一*年*月*日目?錄1商譽的含義及點.................................................................31.1商譽的含義.................................................................31
2、.2商譽的特點.................................................................32商譽的確認與計量.................................................................42.1自創(chuàng)商譽的確認與計量.................................................................42.1.1自創(chuàng)商譽的確認認...........................................................
3、......42.1.2自創(chuàng)商譽的計量.................................................................42.2外購商譽的確認和計量..................................................................52.2.1外購商譽的確認.................................................................52.2.2外購商譽的計量............................................
4、......................53商譽的會計處理..................................................................63.1自創(chuàng)商譽的會計處理.................................................................63.2外購商譽的會計處理.................................................................64新會計準則中商譽處理的新化...............................
5、...................................8134.1商譽初始確認與計量的化.................................................................84.2商譽后續(xù)計量的變化.................................................................85現(xiàn)行商譽會計準則存在的缺憾.................................................................95.1準則規(guī)定對商譽內(nèi)涵的歪曲........
6、.........................................................95.2按合并差額確認商譽的不合理性.................................................................95.3準則規(guī)定對會計報表使用者的影響.................................................................96對商譽問題的再思考................................................................
7、106.1摒棄外購商譽觀點，規(guī)范商譽概念................................................................106.2對商譽暫不確認，只在報表附注中予以披露................................................................106.3準則制定者對待商譽問題應(yīng)有所為..............
