重要性水平在自创商誉处理中的运用

Application of Importance Level in Internally Generated Goodwill

知识经济时代,自创商誉作为企业价值的组成部分,对企业发展的影响深远,然而如此具有高价值相关性的信息却被排除在财务报表之外。文章将重要性水平运用于自创商誉的处理中,以自创商誉的构成因素———品牌为例测算了品牌资产对企业的价值贡献度,然后判断其重要性水平。高于重要性水平的企业信息需要披露给信息使用者,这样便于将重要的自创商誉信息传递给信息使用者。

In the era of knowledge economy, internally generated goodwill have more and more effects to the company as a part of company value, but with so high value relevance it is excluded by finance reports. This paper uses importance level to deal with internally generated goodwill, taking brand as a part of internally generated goodwill for example to calculate it＇s pany should disclose the information which is higher the information of internally generated goodwill.