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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93720


    Title: 商譽會計問題之研究
    Authors: 張瑛鶯
    Zhang, Ying-Ying
    Contributors: 高　松
    Gao, Song
    張瑛鶯
    Zhang, Ying-Ying
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1973
    Issue Date: 2016-05-06 14:07:57 (UTC+8)
    Abstract: 第一章對商譽之基本問題，即商譽之本質及財務報表之目的先加以澄清；第二章討論企業合併與商譽會計之關係及其發展，並略述美國會計師協會對此問題所持的意見；第三章論及承認商譽的時間及目前通行的各種評價方法；第四章及第五章看重於內部發展之商譽及企業合併中購入之商譽，介紹各種不同之處理方法及其理論根據，並作一綜合評論，最後提出個人的建議；在第六章中，闡述幾個商譽會計有關之問題，並說明其會計處理方法；第七章則為本文之結論，對前面幾章作一總結。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002009012
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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