论商誉本质及后续计量方法选择

Essence of Goodwill and Selection of Subsequent Measurement Methods

文章关注商誉这一重要的会计科目,梳理了相关的国内外会计准则的发展脉络,基于对准则的梳理和分析总结出商誉的会计本质。从商誉的本质出发,结合不同商誉后续计量方式带来的经济后果分析,进一步探讨了商誉的后续计量方法选择问题,从决策有用的角度对商誉后续计量方法的选择、减值测试和并购信息披露等方面提供了可行的思路。

This study focuses on goodwill,an important accounting subject,sorts out the development context of relevant accounting standards from home and abroad,and summarizes the accounting essence of goodwill based on the sorting and analysis of accounting standards.Based on the essence of goodwill and the analysis of economic consequences brought by different subsequent measurement methods of goodwill,this study further discusses the selection of subsequent measurement methods of goodwill,and provides feasible ideas on the selection of subsequent measurement methods of goodwill,impairment testing,and information disclosure of mergers and acquisitions from the perspective of the usefulness of decision-making.