企业合并中商誉的会计处理方法

Accounting Processing of Goodwill in Enterprise Mergence

随着我国经济体制改革的深化,企业间的合并活动日益频繁,但对与企业合并密切相关的商誉问题的处理却不够规范.为此从商誉的含义入手对合并商誉进行了研究,通过对商誉在企业合并后的会计处理方法的探讨,认为合并商誉是由购买价格超过拥有的净资产公允价格的差额确认,确认后的商誉应在规定的年限内用直线法摊销.

With the deepening reform in our country＇s economic regime, enterprise merging activities take place more and more frequently. However, processing of goodwill relating to the enterprise mergence does not comform to the standard. This paper studies the processing after enterprise mergence from the definition of goodwill and draws the conclusion that goodwill in the mergence is determined by the price difference between purchase price and the generally accepted price and the confirmed goodwill should be amortized through the straight-line method during the fixed period.