新会计准则下合并商誉的相关问题探讨

随着经济的发展,企业间合并不断增加,合并商誉作为一项无形资源,引起人们的高度关注。介绍了商誉的概念,结合新会计准则对合并商誉的确认、计量等问题进行了探讨,以期有助于商誉会计的不断发展完善。

Probe into Some Problems Relevant to the Consolidation Goodwill under the New Accounting Standard

With the development of the economy, the consolidation among enterprises in continuously increasing. The consolidation goodwill, being as an intangible resource, has already caused the people's extensive concern. This paper introduces the concept of the goodwill, and connecting with the new accounting standard, probes into the confirmation and measurement of the consolidation goodwill for promoting the continuously development and perfection of the goodwill accounting.