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随着目前企业购并、改造、资产重组等经济业务的不断发展及知识经济的兴起,有关无形资产中商誉的问题日益成为实务和理论工作者关注的焦点。本文拟就商誉的确认、摊销、负商誉以及其会计处理等问题谈一些认识。一、关于商誉的性质和特点探讨商誉,首先必须认识商誉的性质和特点。关于商誉的性质,学术界论述较多,争论也较大,最具权威的当属美国著名的会计学家亨德里克森(Hendriksen)提出的3种观点:(1)对企业持有良好印象的价值表现。(2)预期未来利润的折现值与正常投资报酬之间的差额。
With the continuous development of economic business such as mergers and acquisitions, transformation and reorganization of assets, and the rise of knowledge economy, the issue of goodwill in intangible assets has increasingly become the focus of attention of both practical and theoretical workers. This article intends to talk about some issues such as the confirmation of goodwill, amortization, negative goodwill and its accounting treatment. First, the nature and characteristics of goodwill To explore goodwill, we must first recognize the nature and characteristics of goodwill. As for the nature of goodwill, there are many academic arguments and controversies. The most authoritative one is the three kinds of views put forward by the famous American accounting expert Hendriksen: (1) Good hold to the enterprise Impression of the value of performance. (2) The difference between the expected future profit discount and the normal investment reward.