摘要
究竟是否应该确认自创商誉,这主要取决于是否满足资产的确认条件。我们认为,商誉(无论是自创还是外购)都是能够为企业带来未来经济利益的一种无形经济资源,且基本符合确认的条件,因此,主张应对自创商誉也加以确认与计量,但考虑到自创商誉的特殊性,可将自创商誉作为永久性资产(不摊销)进行披露但进行减值评估。
Whether internally generated goodwill should be acknowledged mainly depends on whether it meets the criteria of assets acknowlegement.The author holds that goodwill(whether it is internally generated or purchased outside)is a kind of intangible resource which can generate future economic benefits for a particular entity,and which almost meets the criteria of acknowledgement.Therefore,the author maintains that internally generated goodwill should be acknowledged and measured.But considering the characteristics of internally generated goodwill,it should be disclosed as permanent assets(unamortized)but be appraised for impairment.
出处
《财经研究》
CSSCI
北大核心
2003年第1期76-80,共5页
Journal of Finance and Economics
基金
教育部人文社会科学"十五"规划资助项目(01JA790087)。
关键词
商誉
基本问题
自创商誉
计量
确认
摊销
企业
internally generated goodwill
acknowledgement
measure
amortization
impairment
disclosure