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新企业会计准则第7号《无形资产》、第8号《资产减值》以及第20号《企业合并》都涉及商誉的确认、计量、减值等的会计处理。文章通过新企业会计准则的解读,探讨了关于商誉的形成,商誉的确认以及商誉在会计报表中的列示等内容,重点解读了新准则体系下商誉减值准备的处理,并就新形式下企业购并业务中的商誉的发展进行论述。
New Accounting Standards for Business Enterprises No. 7 “Intangible Assets”, No. 8 “Impairment of Assets” and No. 20 “Business Combination” all involve the accounting treatment of recognition, measurement and impairment of goodwill. The article explores the formation of goodwill, the recognition of goodwill and the listing of goodwill in the financial statements through the interpretation of new corporate accounting standards, and focuses on the handling of the impairment of goodwill prepared under the new standard. Discusses the development of goodwill in the business merger and acquisition under the new form.