浅谈对自创商誉确认问题的认识

Recognition of the Confimation of the Internally Generated Goodwill

传统会计理论认为,只有在企业合并中取得的外购商誉才能在会计中加以确认,而自创商誉在任何情况下都不得确认。如果是这样的话,我们能否确信提供给财务报表使用者的是真实而公允的信息?本文试图从自创商誉的特征与会计确认标准出发,谈谈对几个问题的认识。

According to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill. However, are we sure that' true and fair' information are being proveded for the users of financial statements when internally generated goodwill being not recognized? Obviously not. This article attempts to explore several questions about the recognition of internally generated goodwill from the point of its chracteristics and the accounting recognition criteria.