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商誉作为并购会计实务中的一项特殊资产,对于它的理解和处理在理论界一直是值得深入探讨和思考的重要问题。本文从商誉的含义入手,确定了商誉问题的研究重点,介绍了计量商誉的理论基础、条件和具体方法,接下来强调了商誉在我国并购会计处理下的两种不同表现,最后探讨了商誉的后续处理原则。
As a special asset in the accounting practice of mergers and acquisitions, goodwill has always been an important issue worthy of further discussion and reflection in the theoretical circles for its understanding and handling. This article starts with the definition of goodwill, determines the research focus of goodwill, introduces the theoretical basis, conditions and specific methods of measuring goodwill, then emphasizes two different manifestations of goodwill under the accounting treatment of China’s M & A, and finally Discussed the follow-up principle of goodwill.