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一、商誉内涵分析在企业合并实务中,出现了合并成本与合并中取得的各项可辨认资产、负债公允价值的差额,对于这一问题的会计处理促使了“商誉”这一概念在会计准则当中的产生。这个差额可能包括但是不限于以下几个方面的原因:一是存在不符合确认条件的资产和负债。二是这些资产负债表资产和负债、不符合确认条件的资产和负债、以及二者之间的协作效应,是物资资源流、人力资源流和知识信息流之间融
I. Analysis of the Connotation of Goodwill In the business combination practice, the difference between the merger cost and the fair value of all identifiable assets and liabilities obtained in the merger arises. The accounting treatment on this issue promulgates the “goodwill” The concept of accounting standards in the production. The difference may include but is not limited to the following reasons: First, there are non-qualifying assets and liabilities. Second, the assets and liabilities of these balance sheets, the assets and liabilities that do not meet the recognition conditions, and the synergistic effect between the two are material resources, human resources and knowledge flows