商誉会计处理对会计信息质量的影响探讨

THE DISCUSSION ON THE INFLUENCE OF GOODWILL ACCOUNTING TREATMENT OF ACCOUNTINGINFORMATION QUALITY

在现代经济生活中,商誉大量存在于许多企业,并发挥着越来越重要的作用。商誉的会计处理直接影响着会计信息质量。本文从分析新会计准则下商誉的会计处理入手,探讨合并商誉和自创商誉的会计处理对会计信息质量的影响。

In modern economic life,goodwill frequently exists in many enterprises,and is playing an increasingly important role.Accounting treatment of goodwill directly affects the quality of accounting information.This paper analyzes accounting treatment of goodwill under the new accounting standard,and discusses how accounting treatment of generated goodwill and goodwill on consolidation influences accounting information quality.