对商誉会计核算的探讨目录.docVIP

目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc294623558 前言 PAGEREF _Toc294623558 \h 1 HYPERLINK \l _Toc294623559 一、商誉的本质及其概念 PAGEREF _Toc294623559 \h 2 HYPERLINK \l _Toc294623560 二、目前商誉会计核算的方法及其缺陷 PAGEREF _Toc294623560 \h 2 HYPERLINK \l _Toc294623561 三、对商誉会计核算的建议 PAGEREF _Toc294623561 \h 5 HYPERLINK \l _Toc294623562 (一)合理确认自创商誉 PAGEREF _Toc294623562 \h 5 HYPERLINK \l _Toc294623563 (二)完善合并商誉的会计处理 PAGEREF _Toc294623563 \h 5 HYPERLINK \l _Toc294623564 (三)合理确认负商誉 PAGEREF _Toc294623564 \h 6 HYPERLINK \l _Toc294623565 (四)完善商誉会计信息的披露 PAGEREF _Toc294623565 \h 6 HYPERLINK \l _Toc294623566 参考文献 PAGEREF _Toc294623566 \h 7 对商誉会计核算的探讨 摘要：商誉是企业资产的重要组成部分，能增加企业产品的市场占有份额、增强企业的竞争能力和盈利能力。但商誉及商誉会计自19世纪末以来，一直是会计理论与实务中最具争议的论题之一。在会计核算中对自创商誉采取不确认、不计量的方法，也不在会计报表中进行反映，这显然不符合会计核算的客观性原则、权责发生制原则、一贯性原则等。认识这些缺陷，并在实际工作中加强对商誉的核算和反映，建立一套合理可行的账薄系统对商誉进行及时反映和控制，有助于于商誉会计理论的日臻完善。 关键词：商誉；会计核算；确认；计量；公允价值 Abstract: Commercial reputation is an important part of enterprise assets， enterprise products can increase market share， enhance competitiveness and profitability. But the commercial reputation and commercial reputation accounting of the 19th century， has been the accounting theory and practice in one of the most controversial topics. In accounting confirmation of internally generated commercial reputation is not taken， no method of measurement， not be reflected in financial statements， which is obviously incompatible with the objectivity of accounting principles， accrual basis， consistent principles. Recognizing these shortcomings， and in practical work to enhance and reflect the accounting of goodwill， to establish a reasonable and workable system， the books reflect the time of commercial reputation and control theory can help in improving the accounting of commercial reputation. Key words: Commercial reputation; Accounting buyout; Confirmation; Value measuremen; fair value 前言 信息技术革命、知识经济的冲击与企业并购浪潮的兴起，使社会界越来越关注商誉，同时也推动了商誉会计的发展，会计界在原来存在争议的领域已取得了一定的进展，并突显出未来发展的趋势。目前，随着企业改制、购并、资产重组和股份制合作等经济业务