论商誉及其会计处理.doc

论商誉及其会计处理 内容摘要 随着当今经济的不断发展，商誉逐渐成为企业一项越来越重要的资产，对企业的未来发展与现实收益都产生十分重要的影响，在企业生存和发展中的地位日与俱增，目前新准则从无形资产中分离独确认为一项资产并合理进行计量，以净额列示在资产负债表非流动资产项目下，以更好地反映企业购并资产潜在的经济价值，进而真实地反映企业会计信息。商誉的会计核算体系还没有完善，如何科学对商誉进行确认、计量和记录是会计界一直研究的焦点和难点。With the continuous development of society, goodwill is becoming an increasingly important business asset, the corporate earnings and development have an important impact. It survival and development in the position is growing. The new guidelines will present its separated from the intangible assets recognized as a separate asset and make a reasonable measure, and present in the balance sheet under non-current assets to net basis, to reflect the potential economic value of assets acquired, and reflect accounting information. Goodwill is no comprehensive accounting system currently, how to conduct scientific goodwill recognition, measurement and recording of the accounting profession has been the focus and difficulty. Based on the current accounting of goodwill in the analysis of several representation, from the basic concept of goodwill, understanding the characteristics and nature, analysis of the causes of goodwill and goodwill accounting status of research into the goodwill accounting recognition, measurement standard to determine, for goodwill accounting theory and practical issues more in-depth study in order to adapt to new economic development of the situation, and Chinas socialist market economy theory and contribute to the development. Key words : goodwill new accounting standards accounting recognition and measurement 目 录 一、引言 1 二、商誉的含义及特点 2 （一） 商誉的含义 2 （二） 商誉的特点 2 三、商誉的成因分析及种类 4 （一）、商誉的形成 4 （二）、 商誉的种类 4 四、商誉的确认研究 6 （一）自创商誉的确认 6 （二）外购商誉的确认 7 五．商誉的会计处理案例分析 8 （一）吉利公司收购沃尔沃的背景 8 （二）吉利公司收购沃尔沃的商誉会计处理研究 8 （三）商誉会计处理的改进方法 9 六、结语 11 参 考 文 献 12 致谢 论商誉及其会计处理 一、引言 商誉是在企业合并的不具有实物形态的资产。，许多涉及商誉的经济业务（如企业股份制改革、兼并等）不断现，使商誉概念商誉会计理论向更深层次发展。国经济改革的不断深入它的形成受企业、经济、社会、自然多种因素的影响,不能脱离企业而独存在。新准则从无形资产中分离独确认为一项资产并进行合理的计量，在资产负债表非流动资产项目下以净额列示，更好地反映企业并购资产潜在的经济价值，而真实地