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商誉是指能在未来期间为企业经营带来超额利润的潜在经济价值,或一家企业预期的获利能力超过可辩认资产正常获利能力(如社会平均投资回报率)的资本化价值。商誉是企业整体价值的组成部分。在企业合并时,它是购买企业投资成本超过被合并企业净资产公允价值的差额。商誉的确认有两种确认法,即部分商誉确认法和全部商誉确认法。部分商誉确认法是指在非同一控制下的企业控股合并交易中将购买方的合并成本超过取得的被购买方可辨认净资产公允价值份额的差额,作为商誉的初始计量金额。在存在少数股权的
Goodwill refers to the potential economic value of an enterprise that generates excess profits in the future, or the expected capitalization of an enterprise over the normal profitability of identifiable assets (such as the average return on social investment). Goodwill is an integral part of the overall value of the business. In a business combination, it is the difference between the investment cost of the purchased enterprise and the fair value of the net assets of the combined enterprise. Recognition of goodwill There are two recognition methods, namely the recognition of part of the goodwill and all goodwill confirmation method. Recognition of part of goodwill refers to the difference between the merger cost of the purchaser and the fair value of the identifiable net assets of the acquiree acquired in the business combination under non-common control as the initial measurement of goodwill. In the presence of a minority stake