对于商誉的争议早已存在,其他国家成对于、以及IASB已经强调怎样在购买法确定商誉.作者比较对照美国新的准则与I-ASB和英国的准则,展望将来关于商誉的准则一致。虽然FASB期待着全球会计准则的规范性和一致性,但是在对待商誉的会计处理却显示较大的差异性。美国,英国和国际会计 The controversy over goodwill has long existed, other countries are paired, and the IASB has highlighted how to establish goodwill in the purchase law. The authors compare the new US guidelines with the I-ASB and UK guidelines and look forward to a future consensus on goodwill. Although the FASB looks forward to the normativity and consistency of global accounting standards, the accounting treatment of goodwill shows a big difference. American, British and international accounting