浅析企业并购商誉的会计处理

Simply Analyze the Accountant Treatment of the Enterpriser Merger

随着企业并购的发展,有关并购商誉问题也成为会计界争论的热点。本文主要讨论了现行实际应用的分别以美国和英国为代表的两种并购商誉会计处理方法,同时还对部分国家的商誉处理进行了比较。结合我国关于并购商誉会计处理的相关规定,针对一些问题进行了深入的研究。

With the development of corporation merger and acquisition, the problems about goodwill of merger and acquisition have caused a hot discussion point in accountant field. In this paper, we main discussed the two actual operation methods of accounting for goodwill on merger and acquisition which are represented by America and England respectively, furthermore, we compared the goodwill operations among part of countries. According to the rules of accounting for goodwill on merger and acquisition of our country, some problems in our country are researched deeply.