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商誉会计主要研究和解决商誉的确认、计量、账务处理、披露以及与此密切相关的商誉本质问题。随着经济的发展,商誉在社会中的地位却是越来越重要。但目前商誉会计还没有完善的会计核算体系,如何对商誉进行科学的确认和计量一直是会计界研究的焦点和难点。本文从商誉的概念、本质以及构成因素等方面进行分析,针对商誉的确认与计量中存在的问题进行分析,并提出合理的建议。
Goodwill accounting mainly studies and resolves the recognition, measurement, accounting treatment, disclosure of goodwill and the nature of goodwill closely related to it. With economic development, the status of goodwill in society is more and more important. However, at present, there is no perfect accounting system for goodwill accounting. How to conduct scientific confirmation and measurement of goodwill has been the focus and difficulty of accounting research. This article analyzes the concept, essence and composition of goodwill, analyzes the problems in the confirmation and measurement of goodwill, and puts forward reasonable suggestions.