商誉会计变迁国际比较与启示

The International Comparison and Enlightenment of Goodwill Accounting History

本文研究了英、美、法、德四个发达国家一个多世纪以来有关商誉会计处理的政策变化,力争从商誉会计的历史变化中梳理出影响会计政策走向的政治、经济、公司治理等方面的环境因素,为我国未来的会计准则制定与国际趋同提供决策借鉴。

This paper studies the change of the accounting treatment of goodwill policy in Britain and the United States, France and Germany for more than a century. To explain the historical change of goodwill accounting, the paper analyses the influencing factors from political, economic, corporate governance and other aspects. This research provides decision-making reference for Chinese accounting standards setting and the international convergence.