自创商誉的会计确认

Discussion on Confirm from the Accountancy who Create the Reputation

自创商誉与外购商誉虽然形成过程不同 ,但其实质相同 ,都能为企业带来超额经济利益。笔者认为应对自创商誉进行确认并计量 ,其计量依据为未来超额经济利益的现值。由于未来经济利益流入的不确定性及人为估算的影响 ,虽然应对自创商誉进行确认与计量 ,但不能作为一项无形资产在资产报表中予以反映 ,而应该将其确认原则 ,计量依据在会计报表附注中予以披露 ,并定期进行评估 。

Self-created reputation differ from bought reputation outside in formation process,in fact the quality is same alike,can bring the future the economic super-benefits,for the business enterprise.The writer thinks that self-created reputation should be confirmed and calculated,its calculate basis is future current value of the economic super-benefits.Because of the influence of indetermination that future economic benefits flow into and factitiousnesses estimation,although self-created reputation should be confirmed and calculateed,can't be used as an immaterial assets to give reflection in property statement.But its confirmation principles,calculaion the basis should be published in accounting statement remark,and periodically valuated,according to the actual circumstance adjust its value.