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当前经济飞速发展,其中知识经济的力量不容忽视。这种发展模式使自创商誉在社会总资产中的比重愈来愈大。在企业收购合并的大背景下,商誉在这个过程中的确认计量问题凸显,尤其是自创商誉的确认计量长期处于“裸奔”状态,没有准则加以规范。因此,本文基于这样的背景,对自创商誉的确认和计量提出了自己的观点,并对相关会计处理进行了探讨。
The current rapid economic development, including the strength of the knowledge economy can not be ignored. This model of development makes the proportion of self-made goodwill in the total social assets more and more large. In the context of corporate mergers and acquisitions, goodwill in the process of confirmation of measurement problems highlighted, especially the recognition of self-made goodwill long-term “naked ” state, there is no standard to regulate. Therefore, based on this background, this article put forward my own views on the recognition and measurement of self-made goodwill, and discussed the related accounting treatment.