一、自创商誉的确认和计量1.自创正商誉的确认美国财务会计准则委员会认为,资产确认的标准有四个:可定义性、可计量性、可相关性和可靠性。而自创商誉是企业在持续经营过程中形成的具有超额盈利能力的无形资源。从可计量性来看,企业若对自创商誉外在的超额盈利能力的大小作为计 I. Recognition and measurement of self-made goodwill 1. Recognition of self-made goodwill FASB believes there are four criteria for asset recognition: definability, quantifiability, relevance and reliability. The self-made goodwill is an invisible resource with excess profitability formed by the enterprises during the continuous operation. Measurable from the point of view, if the company’s own goodwill external excess profitability as a measure of the size of