新会计准则下商誉减值会计问题探讨

On the Decrease of Goodwill in Value in the New Accounting Regulation

2006年年颁布的企业会计准则对有关商誉的会计处理进行了较大的改革,但新会计准则中商誉减值会计面临着计量问题和减值确认难题。以某一上市公司为例,分析我国企业在执行商誉减值时存在的弊端,提出要单独颁布商誉减值测试准则、完善商誉会计信息披露,采取积极措施加强资本市场的流动性以改进商誉减值会计处理。

In the Accounting Regulation of Enterprises issued in 2006, there were great changes about the accounting treatment of goodwill. And the new Accounting Regulation needs to solve the difficult problems of measurement and decrease in value Taking a listed company as an example, this article analyzes the drawbacks in implementing the decrease of goodwill, points out testing regulations on the decrease of goodwill should be issued independently, information disclosure of goodwill accounting should be perfected, and the mobility of capital market strengthened by adopting active measures to improve it.