Discussion on Measurement of Self-Created Goodwill of Enterprises

DOI

10.2991/aebmr.k.200306.017How to use a DOI?

Keywords

self-created goodwill, excess profitability, confirmation, measurement

Abstract

The confirmation and measurement of self-created goodwill has always been the focus of discussion in the theoretical circle. Based on the practical significance of the confirmation and measurement of self-created goodwill, this paper analyzes the difficulties in the measurement of self-created goodwill, some suggestions are put forward, such as “push down accounting”, self-created goodwill disclosed in the notes to statements, improvement of goodwill accounting environment and improvement of financial personnel professional quality.

Copyright

© 2020, 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  - WANG JUE
AU  - WANG CHU HAN
PY  - 2020
DA  - 2020/03/11
TI  - Discussion on Measurement of Self-Created Goodwill of Enterprises
BT  - Proceedings of the 5th International Conference on Financial Innovation and Economic Development (ICFIED 2020)
PB  - Atlantis Press
SP  - 100
EP  - 103
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200306.017
DO  - 10.2991/aebmr.k.200306.017
ID  - JUE2020
ER  -