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合并商誉是指合并企业的收购成本超过所取得的被合并企业净资产公允价值的差额。随着我国企业并购案的不断增加,如何对合并商誉进行处理显得愈来愈重要。本文在比较2006年新会计准则和现行会计规范的基础上,对有关合并商誉确认和计量方面所发生的重大变化进行分析和评价。
Consolidated goodwill refers to the difference between the acquisition cost of the merged enterprise and the fair value of the net assets of the merged enterprise acquired. With the continuous increase of mergers and acquisitions in China, how to deal with the goodwill of mergers is more and more important. Based on the comparison between the 2006 new accounting standards and the current accounting standards, this article analyzes and appraises the major changes in the recognition and measurement of the merged goodwill.