@article{oai:nagasaki-u.repo.nii.ac.jp:00026261,
 author = {王, 琳 and 徐, 陽 and 劉, 鵬},
 issue = {1-3},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Dec},
 note = {In recent years, due to the frequent recording of huge amount of 
goodwill in China's capital market, there have been various discussions 
on the accounting treatment of goodwill. Therefore, this paper 
analyze the current situation of goodwill of Listed Companies in 
China, and discuss the accounting method of goodwill suitable for 
the current capital market in China.In this paper, we analysis the 
appropriateness of the amortization method and the impairment 
method, and draw a conclusion that the amortization method is 
more suitable for the current situation in China., 近年，中国資本市場で頻発している巨額の「のれん」の計上に鑑みて，
「のれん」の会計処理を巡って様々な議論が引き起こされてきた。本稿
では，中国Ａ株上場企業の「のれん」の会計処理の現状の分析を通じて，
中国資本市場の進捗状況に対応した会計処理を検討した。具体的には，
「償却処理」と「減損処理」という２つの考え方を取り上げ，それぞれ
の妥当性を分析した。これにより，「償却処理」が適切な方法という当
面の結論を導き出した。, 経営と経済, 100(1-3), pp.99-112; 2020},
 pages = {99--112},
 title = {中国における「のれん」に係る会計処理の改善},
 volume = {100},
 year = {2020}
}