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來源資料
頁籤選單縮合
題 名 | 會計與法律的交錯--論商譽=Goodwill: The Intersection of Accounting and Law |
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作 者 | 袁義昕; | 書刊名 | 法學新論 |
卷 期 | 1 2008.08[民97.08] |
頁 次 | 頁87-116 |
分類號 | 495.44 |
關鍵詞 | 商譽; 無形資產; 財務會計準則公報; 權利; 經濟上利益; Goodwill; Intangible assets; Statements of financial accounting standards; Right; Economic profit; |
語 文 | 中文(Chinese) |
中文摘要 | 會計界對商譽之處遇,重在如何認列企業進行併購時所產生之商譽,且對商譽是否進行攤銷之議題,也從無確定年限,不可攤銷,發展至在確定年限內進行攤銷,至終,則要對商譽價值作定期檢測。而司法界早期將商譽視為名譽權,遭受侵害僅須登報道歉即可,但晚近則質疑僅登報道歉是否即足以回復其商譽?法學界則從陷入對商譽定性之紛擾,已逐步跳脫出權利、利益之區別保護見解。從以上總總,不難想見,商譽在會計與法律界向來是令人頭疼之爭議,實值進一步探討。 |
英文摘要 | The treatment of goodwill in accounting focuses on the acquiring company how to recognize goodwill. Besides, the issue of amortization of goodwill is very significant. From depreciation and amortization to impairment test, the accounting treatment of goodwill changes gradually. However, Taiwan Supreme Court regards the goodwill as the right of reputation early, and defendant as long as makes a public apology in newspapers should recover the goodwill injury. There is a different opinion in Taiwan Supreme Court recently. Furthermore, commentator has new viewpoint of equal protection between right and economic profit. In a word, goodwill is always a puzzling issue between accounting and law, and it is worth understanding deeply. |
本系統中英文摘要資訊取自各篇刊載內容。