会计专业毕业论文 关于商誉的会计思考.docVIP

关于商誉的会计思考 姓名：赵兴月 班级：会计三班 学号关于商誉的会计思考 摘要：商誉是现代企业一种重要的资产。依据商誉的取得方式，商誉可分为外购商誉和自创商誉外购商誉是指由于企业合并采用购买法进行核算而形成的商誉；其他商誉即是自创商誉或称之为非外购商誉。Thinking of goodwill accounting Abstract: Goodwill is an important asset of modern enterpriseWay based on goodwill, goodwill can be divided into outsourcing business reputation and goodwill. Her own purchased goodwill is formed by merger of enterprises by the purchase method of accounting of goodwill; Goodwill is created goodwill or other non purchased goodwill. . With todays enterprises to broaden the channels of production and operation, to open up new markets, the rapid development and growth as a business one of the ways to achieve the merger activity in the economy played a pivotal role. As the goodwill of the special nature of its accounting treatment has been the accounting theory and practice of research. February 15, 2006 issued the Accounting Standards for the non-identifiable assets - goodwill accounting standards with a clear and significant change. To better reflect the potential economic value of assets acquired, and thus a true reflection of corporate accounting information Recognition and measurement of goodwill, the system reveals a recognition of measurement-related issues, not only has a certain theoretical significance, more far-reaching practical significance. In this paper, the concept of goodwill and the goodwill of the characteristics of the starting, clear measurement and recognition of goodwill, the accounting treatment of goodwill and new goodwill accounting standards and changes in treatment are discussed. Keywords: goodwill,own goodwill, purchased goodwill 目 录 1商誉的含义及特点 1 1.1商誉的含义 1 1.2 商誉的特点 1 2商誉的确认与计量 2 2.1自创商誉的确认与计量 2 2.1.1自创商誉的确认 2 2.1.2自创商誉的计量 2 2.2外购商誉的确认和计量 3 2.2.1外购商誉的确认 3 2.2.2外购商誉的计量 3 3商誉的会计处理 4 3.1自创商誉的会计处理 4 3.2外购商誉的会计处理 4 4新会计准则中商誉处理的新变化 6 4.1商誉初始确认与计量的变化 6 4.2商誉后续计量的变化 6 5结束语 7 参考文献 8 致谢 9 1 商誉的含义及特点　　 商誉的含义 商誉是指企业在一定条件下，能获取高于正常投资报酬率所形成的价值。具体地说，商誉是企业拥有或控制的能为企业带来超额经济利益却无法具体辨认的一种无形资