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중소기업의 영업권상각에 관한 연구
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김이배; 이종천
Article
Issue Date
2006
Citation
중소기업연구, v.28, no.3, pp.3 - 25
Publisher
한국중소기업학회
상속세 및 증여세법상 비상장주식 평가방법 중 순자산가치와 순손익가치의 적정성에 관한 연구
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안재환; 전영준;
전규안
Article
Issue Date
2013
Citation
회계학연구, v.38, no.3, pp.1 - 40
Publisher
한국회계학회
1
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Author
Lee, Jong Cheon
1
Jeon, Kyu An
1
Kimm, Yi Bae
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안재환
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전영준
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Subject
영업권
2
excess income
1
goodwill amortization
1
net asset value
1
net profit value
1
reduction rate of net profit value
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small business
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unlisted stock valuation method
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비상장주식 평가방법
1
순손익가치
1
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