自创商誉确认与计量

随着企业兼并、收购浪潮的涌起,企业产权交易日益活跃,在产权有偿转让过程中,商誉越来越重要。特别是自创商誉在企业的资产中占的比重越来越大,确认自创商誉是非常必要的。本文着重指出在新准则下自创商誉应当被确认的理由。同时提出其计量的方法。

With the paces of the reform and opening-up quickening,the merger and acquisition become more and more important for reform of corporation.especially self-createdgoodwill play more and more important role in corporation assets.so it is very necessary to assure self-createdgoodwill.the article points out the reasons that self-createdgoodwill should be assured under the new standard.The article also gives some methods to measurementself-createdgoodwill.