企业并购商誉问题分析

An analysis on the accounting for goodwill in the activity of M&A

在当前日益完善的产权交易活动中,企业并购商誉会计成为一个重要难题。本文从商誉在会计中的一些基本研究入手,探讨了并购商誉的具体会计处理方法,并提出了一些对我国企业并购商誉的认识。

With the development of property market, the exchange of property becomes common to us, while the accounting for goodwill will be a more important problem. This paper begins with some basic studies on goodwill, then analyzes the way of accounting for goodwill, and puts forward some thoughts of goodwill of M&A in our country.