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随着市场经济的高速发展,公司合并浪潮不断兴起,商誉日益成为公司重要的资产。目前我国会计准则已经要求企业采用减值测试法对外购商誉进行后续会计处理。尽管如此,学术界对于商誉还是存在诸多争议。在此背景下,本文简单介绍外购商誉后续计量的不同方法并重点分析减值测试法及改进建议。
With the rapid development of market economy, the wave of mergers and acquisitions has been rising continuously and goodwill has become an important asset of the company day by day. At present, China’s accounting standards have required enterprises to adopt the method of impairment test for follow-up accounting of purchased goodwill. In spite of this, there are still many disputes over goodwill in academia. In this context, this article briefly introduces different methods of subsequent measurement of purchased goodwill and focuses on the analysis of impairment testing and suggestions for improvement.