Research on Goodwill Amortization Issues of Business Mergers and Acquisitions: Focus on the Resolutions of the Joint Meeting of the Chief Judges of the Supreme Administrative Court
碩士 === 國立政治大學 === 會計學系 === 107 === In practice, the Taxation Bureau generally uses the “Substance Over Form Principle” to reject the recognition of goodwill. As a result, the recognition and the amortization of goodwill become one of the most common tax disputes over business mergers and acquisition...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4dv2d6 |