Research on Comparison of Goodwill Accounting between China and Western Countries

DOI

10.2991/etmhs-15.2015.44How to use a DOI?

Keywords

Goodwill accounting; Comparison between China and western countries

Abstract

With the coming of knowledge economy era, intangible asset makes up a growing percentage of enterprise assets, and has become the main component of assets such as Microsoft Company. As the most intangible asset, goodwill accounting plays an increasing role in operation and management of enterprises. With the deepening of economic system reform, especially with the emergence of enterprise mergers and acquisitions, the accountants have to face goodwill. Because goodwill is special and complicated, how to confirm, measure, record and report it scientifically is the research focus and difficulty in accounting field, and many scholars propose different views and opinions from different perspectives. However, the theoretical divergence will make the practice lack of unified standard. Under the situation, it has great significance for specifying and unifying accounting practice, and improving accounting information quality to enhance the research and exploration on the theory of goodwill accounting.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiang Lin
PY  - 2015/03
DA  - 2015/03
TI  - Research on Comparison of Goodwill Accounting between China and Western Countries
BT  - Proceedings of the 2015 International Conference on Education Technology, Management and Humanities Science
PB  - Atlantis Press
SP  - 191
EP  - 194
SN  - 2352-5398
UR  - https://doi.org/10.2991/etmhs-15.2015.44
DO  - 10.2991/etmhs-15.2015.44
ID  - Lin2015/03
ER  -