摘要
美国新的合并准则取消了长期以来备受争议的权益联合法 ,统一为购买法。但同时也在无形资产 ,特别是商誉的会计处理方面做了革新 ,不再要求商誉等无形资产的摊销 ,而代之以减值测试。在我国制定合并会计准则时 ,应对此予以借鉴。
New FASB standards for business accounting prohibit the pooling-of-interests method and require the purchase method.Goodwill and some intangible assets are no longer amortized but are tested for impairment annually.The new approaches should be considered in the structuring of our own standards.
