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近年来,并购热潮在全球范围内掀起。随着企业间并购行为的日益增多,商誉问题成为会计界关注的热点。2006年新企业会计准则出台,企业合并准则中对商誉作了规定:非同一控制下的企业合并,购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值的差额,应当确认为商誉。我国的企业会计准则只对企业合并产生的商誉(旧称外购商誉)作了相关的确认和规定,对于负商誉和企业自创商誉并没有涉及。作者认为,有必要对负商誉和自创商誉的相关问题进行分析和探讨。
In recent years, the upsurge of M & A has been set off worldwide. With the increasing number of mergers and acquisitions among enterprises, the issue of goodwill has become a hot spot in accounting circles. The promulgation of the new accounting standards for business enterprises in 2006 stipulates that goodwill should be stipulated in the standards of merger of enterprises: for business combination not under common control, the difference between merger cost and merger cost greater than the fair value of identifiable net assets acquired by the acquirer should be Recognized as goodwill. China’s accounting standards for business enterprises only made goodwill arising from business combinations (formerly known as purchased goodwill) made the relevant confirmation and provisions for the negative goodwill and corporate self-made goodwill is not involved. The author believes it is necessary to analyze and discuss the issues related to goodwill and self-made goodwill.