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商誉具有能够为企业带来超额经济利润的经济价值。由于商誉本身的特殊性以及复杂性,使人们对于商誉产生了很多不同层面的理解和认识。商誉的确认和计量一直是会计界争论的焦点,随着我国资本市场的不断发展,商誉的作用越来越受到重视,新会计准则也对商誉的处理做出了较大的调整。本文从商誉的定义入手,分析了商誉的性质、特点及计量方法,并且就外购商誉不同计量方法进行了辩证的思考。
Goodwill has the economic value that can bring excess economic profits to the enterprise. Due to the particularity and complexity of goodwill itself, people have many different levels of understanding and understanding of goodwill. Recognition and measurement of goodwill has always been the focus of debate in the accounting field. With the continuous development of China’s capital market, the role of goodwill has drawn more and more attention. The new accounting standards have also made great adjustments to the handling of goodwill. This article starts with the definition of goodwill, analyzes the nature, characteristics and measurement methods of goodwill, and makes a dialectical thinking on different measurement methods of goodwill purchased.