Abstract
Through the existing research on the accounting treatment of goodwill in the current accounting standards and academic circles, this paper compares the differences between
CAS
and
US GAAP
in the theory of goodwill accounting, and then makes an in-depth study on the business cases of two listed express companies in China SF holdings and FedEx. Select the relevant data of the annual statements of the two listed companies, and studies the changes of goodwill generated by their merge an
中美企业商誉会计处理对比——基于顺丰控股和联邦快递的案例分析-13272字.docx