商誉会计准则:存在的问题与改进建议

Accounting Standard of Goodwill: Existing Problems and Suggestions for Improvement

我国商誉会计准则从无到有、逐步改进,但目前仍存在一些问题值得商榷。商誉减值测试对象、测试方法较繁琐且可操作空间较大,透明度较低;将发生的商誉减值计入当期损益,与会计的真实性原则相悖,影响了会计信息的决策有用性。本文认为可以企业整体为商誉测试对象,借鉴IASB提出的PAH法,并采用基于期权的商誉计量方法对并购商誉进行计量。若发生商誉减值,作为"所有者权益"减项处理,并将其在"其他综合收益"项目中列示。

Although accounting standards for goodwill in China have experienced the stage from appearance to gradually improved, there are still some issues that are debatable. The object of goodwill impairment test and the test method are complicated, having larger operable space and lower transparency; it is contrary to the principle of authenticity of accounting that the impairment of goodwill incurred is included in the current profits and losses, affecting the usefulness of decision-making of accounting information. This paper holds that all the related assets of the enterprise can be the object of goodwill test, and makes good use of the option-based goodwill measurement method to measure merger and acquisition goodwill, drawing lessons from the PAH method proposed by IASB. If goodwill impairment occurred, it will be treated as the deduction of ＂owners＇ equity＂ and listed under ＂other comprehensive income＂.