商誉的两个视点及核心商誉资产性质的确定

Two Views of Good Will and the Confirmation of the Asset Nature of the Kernel Good Will

本文通过对有关美国会计准则的分析 ,解释商誉是什么 ,其组成部分有哪些 ,说明什么是“核心商誉”及商誉的本质特征。进而阐明商誉是资产 ,不是因为它有成本 ,而是因为它具有对未来现金净流量的贡献的能力。

Through analyzing the concerned accounting standards in USA ,this paper first accounts for what business reputation is,what compose goodwill and also what hernel goodwill is.then it discloses the intrinsic nature of goodwill.Finally it draws a conclusion that business reputation is an asset due to its contributive abitity to create net cash fiow in the future but not for ist original cost.