“新经济”时代论商誉会计

On the Commercial Goodwill Accountant in the New Economy Era

人类进入“新经济”时代,商誉价值日益成为企业的主要经济资源。本文首先引入了“新经济”时代下商誉的概念,其次介绍了目前会计界对商誉的几种处理方法和美国FASB对商誉进行减损测试的处理方法,对中国有一定的借鉴作用。

With the new economy era coming, commercial goodwill value is becoming the main resource of corporation. This paper first introduces the concept of commercial goodwill in new economy era, and then lists some methods and accounting methods for goodwill in the United States, which will help to formulate the principles of goodwill in China.