对新准则中商誉核算若干规定的思考

Thinking on Many Provisions of Goodwill Accounting in the New Accounting Standards

在新会计准则中,商誉是企业合并成本与取得的被购买方可辨认净资产公允价值的差额。新《企业会计准则》对商誉核算的规定既体现了与国际会计准则的趋同,又兼顾了中国经济发展的实情,但新准则对商誉的确认、初始及后续计量方法等的规定,值得我们进一步探索。

Goodwill is the difference between business enterprise M＆A cost and the fair value of identified net assets purchased enterprise by M＆A. The Provisions on goodwill accounting in the new Accounting Standards for Business Enterprises is not only being in greetment with international accounting standards but also taking into the case of China＇s economic development.That is worthy of thinking for the provisions on the recognition of goodwill, fresh-start and follow-up methods of measurement in the new accounting standards.