略论商誉的确认与计量

On recognition and measurement of goodwill

本文通过分析认为对自创商誉进行确认与计量并不符合资产计量的目的 ,自创商誉不应予以确认计量 ;外购商誉是购并企业为达到自身目的而支付的代价 ,因而可作为递延项目进行处理 ;在特定的购并情形下会出现负商誉 ,对负商誉的处理应本着具体情况具体分析的原则适当处理。

In this paper,through analysis;the writer argues that it does not conform with the objective of asset measurement to recognized and measure internally-development goodwill,so internally-developed goodwill should not be recognized and measured;purchased goodwills is the cost paid by purchasing corporation who aims to get the goal of purchasing consolidation,and purchasing goodwill maybe treated as a deferred item;negative goodwill maybe arises under certain circumstances,and should be properly treated on the principle of making concerete and analyses of concerete conditions.