确定负商誉摊销比例的探讨-华东经济管理.PDF

2000 年 8 月 华东经济管理 A ug. , 2000 第 14 卷第 4 期　　　　　　　　　　　　　East Ch ina Econom ic M anagem ent　　　　　　　　　　　　　V o l. 14,N o. 4 确定负商誉摊销比例的探讨 潘　岚, 胡维华 (杭州电子工业学院, 浙江　杭州　310037) [ 摘要] 对于负商誉的确认和计量, 分摊比例是一关键问题。国际上的通行做法是按照除长期有价证券之外的 各非流动资产的公允价值比例来分摊。虽然这一做法有它的合理性, 但笔者认为按照长期有价证券之外的各 非流动资产的公允价值超过帐面价值差额的比例分摊似乎更符合有关负商誉确认计量方法论的假设基础。 [ 关键词] 负商誉; 摊销; 公允市价 ( ) [ 中图分类号] F 234 4　　　 [ 文献标识码] A 　　　 [ 文章编号] 1007—5097 2000 04—0082—02 D iscussion on conf irma tion of the am ortiza tion ra tio of the nega tive goodw ill , PAN L an HU W ei hua (H ang z hou Institu te of E lectronics E ng ineering , H ang z hou 　310037, Ch ina) Abstract: A s to the realization and m easuring of the negative goodw ill, the confirm ation of the amo rtization ratio is a critical . p roblem It is universal to amo rtize the negative goodw ill acco rding to non current assetsfair m arket p rice excep t fo r long term m arketable securities in the w o rld. T h is m ethod show s reason to som e degree, but in m y op inion, amo rtizing the negative goodw ill w ith the difference of fair m arket p rice and book value seem s to be mo re agree w ith the assum ing basis of the theo ry on . the realization and m easuring of the negative goodw ill Key words: the negative goodw ill; amo rtization; fair m arket p rice 　　对于负商誉的确认和计量, 各国会计