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随着经济的不断发展,近年来企业间合并和企业间竞争不断增加,商誉作为一项无形资源,引起人们的高度关注。商誉问题于20世纪二十年代进入会计理论与实务的研究,并成为会计理论研究的几大难题之一。随着知识经济和信息时代的到来,商誉在资产总额中所占的比重越来越大,因此对商誉的研究也越来越重要。本文从商誉的由来入手,主要探讨了商誉的价值及减值风险,以期对企业并购重组中资产核算和会计处理起到积极作用。
With the constant development of the economy, the merger among enterprises and the competition among enterprises have been increasing in recent years. Goodwill, as an intangible resource, has drawn great attention. The question of goodwill entered the study of accounting theory and practice in the 1920s and became one of the major problems in the study of accounting theory. With the advent of the knowledge economy and the information age, the proportion of goodwill in the total assets is more and more important, so the research of goodwill is also more and more important. This article starts from the origin of goodwill, and mainly discusses the value of goodwill and the risk of impairment, in order to play an active role in asset accounting and accounting treatment in M & A.