关于商誉的会计思考

关于商誉的会计思考

摘要：商誉是现代企业一种重要的资产。随着当今企业拓宽生产经营渠道、开拓新的市场，作为企业实现迅速发展壮大途径之一的合并活动在经济中发挥着举足轻重的作用。由于商誉所具有的特殊性质，其会计处理一直是会计理论与实务中研究的热点。2006年2月15日颁布的《企业会计准则》对于不可辨认的资产——商誉的会计处理有了明确的规范和重大变化。以更好地反映企业购并资产潜在的经济价值，进而真实地反映企业会计信息。研究商誉的确认与计量，系统揭示某确认计量相关问题，不仅具有一定的理论意义，更有深远的实践意义。本文从商誉的概念及商誉的特征出发，明确商誉的计量和确认，对商誉的会计处理以及新会计准则中商誉处理的变化等进行探讨。

关键词：商誉，自创商誉，外购商誉

Thinking of goodwill accounting

Abstract:

Goodwill is an important asset of modern enterprise. With today's enterprises to broaden

the channels of production and operation, to open up new markets, the rapid development and growth as a business one of the ways to achieve the merger activity in the economy played a pivotal role. As the goodwill of the special nature of its accounting treatment has been the accounting theory and practice of research. February 15, 2006 issued the \Standards\for the non-identifiable assets - goodwill accounting standards with a clear and significant change. To better reflect the potential economic value of assets acquired, and thus a true reflection of corporate accounting information Recognition and measurement of goodwill, the system reveals a recognition of measurement-related issues, not only has a certain theoretical significance, more far-reaching practical significance. In this paper, the concept of goodwill and the goodwill of the characteristics of the starting, clear measurement and recognition of goodwill, the accounting treatment of goodwill and new goodwill accounting standards and changes in treatment are discussed.

Keywords: goodwill,own goodwill, purchased goodwill

目 录

1商誉的含义及特点..................................................................................................... 1

1.1商誉的含义....................................................................................................... 1 1.2 商誉的特点...................................................................................................... 1 2商誉的确认与计量..................................................................................................... 2

2.1自创商誉的确认与计量................................................................................... 2

2.1.1自创商誉的确认..................................................................................... 2 2.1.2自创商誉的计量..................................................................................... 2 2.2外购商誉的确认和计量................................................................................... 3

2.2.1外购商誉的确认..................................................................................... 3 2.2.2外购商誉的计量..................................................................................... 3

3商誉的会计处理......................................................................................................... 4

3.1自创商誉的会计处理....................................................................................... 4 3.2外购商誉的会计处理....................................................................................... 4 4新会计准则中商誉处理的新变化............................................................................. 6

4.1商誉初始确认与计量的变化........................................................................... 6 4.2商誉后续计量的变化....................................................................................... 6 5结束语......................................................................................................................... 7 参考文献........................................................................................................................ 8 致谢................................................................................................................................ 9

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