商誉会计处理方式研究

• 作 者: 夏雄英
• 机 构: 湖北省麻城市农业局,
• 出 处: 现代经济信息
• 发表日期: 2016年06期
• 关键词: 商誉 会计 处理方式

商誉会计主要研究和解决商誉的确认、计量、账务处理、披露以及与此密切相关的商誉本质问题。随着经济的发展,商誉在社会中的地位却是越来越重要。但目前商誉会计还没有完善的会计核算体系,如何对商誉进行科学的确认和计量一直是会计界研究的焦点和难点。在这种背景下,本文首先概述了商誉的定性,进而从法律、会计、实质说与剩余说几个方面对商誉的内涵与会计处理方式进行了分析。

Goodwill accounting mainly studies and resolves the recognition, measurement, accounting treatment, disclosure of goodwill and the nature of goodwill closely related to it. With economic development, the status of goodwill in society is more and more important. However, at present, there is no perfect accounting system for goodwill accounting. How to conduct scientific confirmation and measurement of goodwill has been the focus and difficulty of accounting research. Against this background, this article first outlines the definition of goodwill, and then analyzes the connotation and accounting treatment of goodwill from the aspects of law, accounting, materialism and residual theory.