自创商誉的会计确认与计量

On the Recognition and Mesurement of Internally Generated Goodwill

商誉是现代企业一种重要的无形资产。在资产评估中关于企业商誉的确认和计量、摊销以及负商誉等问题已日益成为人们关注的焦点。在会计处理日益规范化的过程中,进一步研究商誉及商誉会计不仅是会计实务的呼唤,而且也是丰富会计理论的要求。本文针对自创商誉的确认、计量、会计处理问题进行讨论和分析。

Goodwill has been an important intangible asset in modem enterprise. Currently the recognition, valuation, amortization of goodwill and negative goodwill have been in widespread concern in assets evaluation. During the process of standardization in accounting treatment, making an intensive study of goodwill and goodwill accounting information is not only an appeal for accounting affairs, but also the requirements of enriching accounting theory. This article makes a discussion about and gives an analysis of the recognition, valuation and accounting treatment which appear in internally generated goodwill.