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国际上对合并商誉的会计处理主要有三种方式,其中以分期摊销应用范围最广,但是,分期摊销方式具有一定的缺陷。我国的新企业会计准则颁布后,规定对商誉进行减值测试,改变了过去摊销的做法。本文从几个方面介绍对商誉进行减值测试的原因,并分析商誉的会计处理,针对我国现行的处理方法提出相应的改进意见。
There are mainly three ways of international accounting for goodwill on consolidation, of which amortization is the most widely used. However, the amortization method of amortization has certain shortcomings. After the promulgation of China’s new accounting standards for business enterprises, the Company demanded the impairment testing of goodwill and changed the practice of amortization in the past. This article introduces the reasons for the impairment testing of goodwill from several aspects, analyzes the accounting treatment of goodwill, and puts forward the corresponding improvement suggestions according to the current handling methods in our country.