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对于商誉,不同的会计准则制定机构有不同的定义。国际会计准则委员会(IASC)在《企业合并》中规定,商誉是指交易发生时,购买成本超过企业在所购买可辨认资产和负债的公允价值中的股权份额的部分,它应确认为一项资产。美国财务会计准则委员会(FASB)在《企业合并与无形资产》准则中规定,收购成本大于被购企业可辨认资产减去负债的余额的总和的差额应确认为商誉。英国会计准则委员会(ASB)以财务报告准则(FRS)形式发布的会计准则,对商誉的定义则是针对外购商誉。FRS指出,外购商誉指被购买企业的成本与该企业
For goodwill, different accounting standards setting bodies have different definitions. The International Accounting Standards Board (IASC) provides in Business Combinations that goodwill refers to the portion of the share of the fair value of identifiable assets and liabilities acquired that exceeds the company’s share of the fair value of the identifiable assets and liabilities acquired and recognized as a cost of purchase when the transaction occurs Assets. The United States Financial Accounting Standards Board (FASB) provides in the “Business Combination and Intangibles” standard that the difference between the cost of the acquisition and the sum of the identifiable assets less liabilities of the acquiree should be recognized as goodwill. Accounting Standards issued by the Accounting Standards Board (ASB) in the form of Financial Reporting Standards (FRS) define goodwill as against purchased goodwill. FRS pointed out that purchased goodwill refers to the cost of buying the business with the business