商誉会计2教程解读.doc

目 录 中文摘要 1 Abstract 2 一、中外商誉会计的做法 3 （一）商誉及商誉会计的相关概念 3 （二）西方的商誉会计 4 1．美国商誉的确认与计量 4 2．美国商誉的会计处理方法 4 3．美国商誉的披露 4 （三）我国的商誉会计 5 1．我国商誉的确认与计量 5 2．我国商誉的会计处理方法 6 3．我国商誉的披露 6 二、中西方商誉会计的比较 7 （一）商誉的计量方法不同 7 （二）商誉会计处理方法的不同 8 （三）商誉披露的不同 9 三、对存在问题的处理意见及借鉴 9 （一）在商誉的确认方面 9 （二）在商誉计量上 10 （三）在对商誉后续处理上 11 （四）商誉披露 11 参考文献 13 致 谢 14 商誉会计的中西方比较研究 中文摘要 商誉是备受会计理论界与实务界关注的一个话题，而商誉问题在会计要素的确认和计量中，讨论了很长时间，也是争论最大的。大都围绕着商誉的定义、确认、计量和处理方法进行的讨论，但是理论界对商誉的各种意见很难达成一致。因此，本文通过对美国与我国在商誉的确认、计量、后续确认与披露的处理等方面进行分析比较，找出我国商誉会计在准则制定中与西方存在的差距，[关键词]：商誉；商誉会计；比较Abstract Goodwill is a hot topic in accounting theory and practice, about the accounting elements of the recognition and measurement of the goodwill have been discussed for a long time, which also is the largest debate. The discussion mostly around the goodwill recognition, measurement and processing method, but the theoretical circles on the different opinions of goodwill is difficult to agree. Therefore, this article through analysis and compare the difference about the confirmation of the goodwill, measurement of the goodwill, subsequent confirmation and disclosure of treatment of the goodwill in the United States and China. Find out the gap existing in our goodwill accounting rule making with the west. This paper came to the conclusions as follows: our country should consider the influence of goodwill in non-controlling interests, thereby recognition the goodwill in non-controlling interests and attempt to advance a new goodwill measurement method in the recognition and measurement of goodwill; We can adopt the method of systematic amortization and impairment test combination in subsequent treatment of goodwill; According to the rules on disclosure in some countries, we should disclose the purpose of recognition of goodwill, amount, element, evaluation service and so on. Keywords: Goodwill; Goodwill Accounting; Comparative study 一、中外商誉会计的做法 （一）商誉及商誉会计的相关概念 阎红玉(1999)的研究认为商誉最早记录出现于16世纪中后期。由于遗嘱公证、法律诉讼等问题的牵扯，首先对商誉问题予以关注的是司法界。最有影响的当属1859年英国一宗案例中法官对商誉所下的定义：