文档介绍：浅谈商誉会计
[论文摘要]:知识经济时代,企业间的竞争是人才的竞争、是知识的竞争、是商誉的竞争。商誉是在企业合并中产生的不具有实物形态的资产。目前商誉会计还没有完善的会计核算体系,如何对商誉进行科学的确认、计量和记录一直是会计界研究的焦点和难点。加强商誉会计理论的研究和探讨,对于规范和统一会计实务,提高会计信息质量具有重要意义。2006年2月财政部颁布新的企业会计准则(以下简称新准则),再次对我国商誉会计处理作了进一步完善。本文从商誉的概念出发,探讨了新准则下的商誉会计理论,并对其存在的问题进行了分析,而后对自创商誉的会计处理提出了相关建议。
[关键词]:企业会计准则;商誉;外购商誉;自创商誉
[abstract]:The era of knowledge economy, inter-petition petition of talent, knowledge petition, petition. Goodwill in a bination are generated do not have the physical form of assets. At present, the accounting of goodwill has not improved accounting system, how the scientific reputation of the recognition, measurement and recording of the accounting profession has been the focus of the study and difficulties. To strengthen the goodwill accounting theory to study and explore, for the harmonization of accounting norms and practices, to improve the quality of accounting information is of Finance in February 2006 the promulgation of the new Accounting Standard for Business Enterprises (call new standard as follows), again to our country reputation accountancy's processing made further perfect. In this paper, starting from the concept of goodwill, under the new guidelines of the goodwill accounting theory and its problems are analyzed, and then to create their own accounting treatment of goodwill related to the mendations put forward.
[Key words]: The business enterprise accountancy's standard;Goodwill;
Purchased goodwill;Goodwill created
目录
引言···································································1
一商誉概述···························································1
(一) 商誉的概念及分类···················································1
(二) 商誉性质的认识·····················································2
二商誉会计理论·······················································2
(一) 商誉的确认·························································2
(二) 商誉的计量·························································4
(三) 商誉的后续处理······························