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随着企业购并而出现的购并商誉确认和计量的实务处理是会计学家们研究和争论的焦点,本文提出随着新企业会计准则对公允价值的肯定,购并商誉的确认应改变以往合并价差的方式,将其单独确认为一项资产,并在其预计的有效年限内以摊销列作费用。对购并商誉的计量可以通过超额收益与平均收益的差价,采用多种方式进行计量。同时指出,负商誉不存在,更不能将负商誉单纯地计入“负商誉”帐户。
As mergers and acquisitions and mergers and acquisitions of goodwill to confirm and measure the practice of accounting is the focus of accounting research and debate, this paper proposes with the new corporate accounting standards for the recognition of fair value, the acquisition of goodwill should change the recognition of the merger The difference in spreads is recognized separately as an asset and is amortized over its estimated useful life. The measurement of goodwill on acquisition can be measured in various ways through the difference between the excess return and the average return. Also pointed out that negative goodwill does not exist, but also can not be negatively credited into “negative goodwill” account.