Abstract：With the approach of the Knowledge Economy,intangible assets take an increasingly high propritation of company assets,even having been the significant part ,such as Microsoft.As a vital kind of the intangible asset,goodwill has been more and more important on company's management and administration.What's more ,our reform of the economic system and recent emergence of wave of mergers and acquisitions push it to the face of the accountants.However ,because of its specificity and complexity ,it has being the focus and difficulty point of accounting field to recognize measure record and report it .There exist various ideas and opinions about it.Therefore,the further reseach of goodwill is urgent to both standardize and unify accounting practice and improve the quality of accounting information.
This thesis is an initial reseach of goodwill"s concept recognise measure and accounting treatment with the deep thinking of goodwill.
KEy word:intangible asset,goodwill,recognise,accounting treatment.
以上仅供参考,本人也不是太确定.
