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引言:商誉会计主要研究和解决商誉的确认、计量、账务处理、披露以及与此密切相关的商誉本质问题。商誉作为会计问题引起人们的关注源于企业合并业务。企业合并主要有吸收合并、新设合并和控股合并三种形式。其中,吸收合并(兼并)可以说最直接地提出了商誉会计问题。吸收合并时,兼并企业出示的购买价格(购买成本)有时高于被兼并企业净资产的公允价值,把购买价格与被兼并企业净资产公允价值的差额作为商誉来探讨,使商誉问
INTRODUCTION: Goodwill accounting mainly studies and resolves the recognition, measurement, accounting treatment and disclosure of goodwill, as well as the nature of goodwill closely related to it. Goodwill, as an accounting issue, draws much attention from business mergers. Mergers and acquisitions mainly include mergers and acquisitions, the merger of new mergers and mergers and acquisitions in three forms. Among them, the merger (mergers and acquisitions) can most directly put forward the issue of accounting of goodwill. Mergers and acquisitions, the acquisition price (acquisition cost) presented by the merged enterprise is sometimes higher than the fair value of the merged enterprise’s net assets. The difference between the purchase price and the fair value of the net assets of the merged enterprise is considered as goodwill.