文档介绍：目录
一、对商誉本质的认识……………………………………………………………(1)
(一)商誉的概念………………………………………………………………(1)
(二)商誉的本质………………………………………………………………(2)
1、超额收益观…………………………………………………………………(2)
2、剩余价值观…………………………………………………………………(3)
3、无形资源观…………………………………………………………………(3)
二、新准则中与商誉相关的规定…………………………………………………(3)
(一)商誉的确认和计量………………………………………………………(5)
(二)期末商誉的报表列示……………………………………………………(5)
三、商誉在新旧会计准则中的比较………………………………………………(5)
(一)商誉初始确认与计量变化………………………………………………(5)
(二)商誉后续计量的变化……………………………………………………(6)
(三)商誉列报与披露的变化…………………………………………………(7)
四、新准则中商誉的特点…………………………………………………………(7)
五、商誉会计的问题及其相应的对策……………………………………………(9)
(一)新准则中商誉的不足之处………………………………………………(9)
1、关于自创商誉的问题………………………………………………………(9)
2、关于负商誉的问题…………………………………………………………(10)
3、商誉减值处理问题…………………………………………………………(12)
(二)商誉问题的处理建议……………………………………………………(13)
1、对自创商誉的处理建议……………………………………………………(13)
2、对负商誉的处理建议………………………………………………………(13)
3、对商誉减值处理建议………………………………………………………(14)
参考文献…………………………………………………………………………(15)
新会计准则体系下的商誉探析
摘要
随着企业竞争的加剧,当今企业拓宽生产经营渠道,开拓新的市场作为企业实现迅速发长壮大的途径之一的合并活动在经济中发挥着举足轻重的作用。对大多数企业而言,商誉是一种越来越大的经济资源,在企业全部资产中所占比重不断加大,发挥的作用也在不断加强,越来越为企业内外部人所瞩目。本文通过分析、评述新准则中对商誉的具体处理,对其中存在的不足之处进行了分析探讨,给出了商誉会计处理的建议。同时,对商誉会计的未来做了些许展望。
[关键词] 外购商誉自创商誉负商誉减值测试
ABSTRACT
As the aggravating of petition, the merger activities which through expanding the operating channel of production and widening a new market have played an crucial role in the economy as one of the ways to achieve the target of developing quickly. For most of the businesses, goodwill is a growing economic resource, the share in the total assets is growing constantly, and the effect is also strengthening, therefore, more and more people pay attention to it now.
This paper, through analyzing menting the specific handling of goodwill in the new rules, makes an exploration for the pleteness and gives some suggestions for the accounting dealing of business credibility. At the same time, it also looks into the future of goodwill accounting.
[Key Words] Outsourcing of goodwill Create goodwill Negative goodwill
Impairment testing