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企业在长期的生产经营过程中会树立良好的企业品牌形象,形成特定的企业文化,建立高效的管理体制,赢得顾客的信任,这些都可以为企业带来超额的经济利益,是企业拥有的无形资产资源,实质上就是自创商誉。在现代会计制度中,当购买方支付的价格与被购买方净资产公允价值不相等时,差额部分便会被确认为外购商誉。但长久以来,自创商誉由于形成时间,成本不易确定,且具有可变性,财务会计不予以确认。因此是否要确认自创商誉成为会计界一直以来争论的焦点。
Enterprises in the long process of production and management will establish a good corporate brand image, the formation of a specific corporate culture, the establishment of efficient management system, to win the trust of customers, which can bring excess economic benefits to the enterprise is the enterprise has invisible Asset resources, in essence, is self-made goodwill. In the modern accounting system, when the price paid by the buyer is not equal to the fair value of the net assets of the acquiree, the difference is recognized as the purchased goodwill. But for a long time, the self-made goodwill is not easy to determine because of the time of formation and the variability, and the financial accounting can not be confirmed. Therefore, whether to confirm self-made goodwill has become the accounting profession has been the focus of controversy.