知识经济时代下自创商誉应以“表外披露”为宜

Internally generated goodwill should be disclosed out of balance sheet in the era of knowledge-driven economy

从会计原则、会计处理方法和国际协调等角度,分析了现阶段商誉的表内入账具有高度的不确定性和现实的不可操作性。较为可行的权宜之计是将自创商誉进行表外披露。

The article analyses the uncertainty and non-manipulation of the confirmation of internally generated goodwill in the balance sheet. The workable way is disclosing in the notes.