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在新经济时代,商誉价值量之大,使得商誉在企业的运转中占据着举足轻重的作用,商誉问题日益成为会计学术界探讨的核心,随着近年来企业并购案例的逐渐增多,使得人们不得不重新审视商誉在企业中的地位。将商誉予以确认并准确计量,对于充分反映会计信息具有很大相关性。新会计准则的颁布和实施,商誉价值处理问题在财务会计实务中将发挥越来越重要的作用。本文首先提出商誉的基本理论,并阐述了中国黄金集团公司(以下简称为中金集团)对外购商誉的计量情况以及商誉类型及会计处理,本文通过对中金集团收购吉林省夹皮沟金矿案例的分析,说明中金集团商誉会计处理中出现的问题,对其进行分析并提出解决方案。
In the new economy, the great value of goodwill makes goodwill play a decisive role in the operation of enterprises. The issue of goodwill is increasingly becoming the core of the accounting academic community. With the increasing number of mergers and acquisitions in recent years, people Have to re-examine the status of goodwill in the enterprise. The recognition of goodwill and the accurate measurement of goodwill are highly relevant to fully reflecting the accounting information. The promulgation and implementation of new accounting standards, the value of goodwill issues will play an increasingly important role in financial accounting practice. This paper firstly put forward the basic theory of goodwill and elaborates the measurement of purchased goodwill by China National Gold Group Corporation (hereinafter referred to as “China Gold Group”) and the type of goodwill and accounting treatment. Analysis of the case of gold and gold ditch, explain the problems that occurred in the accounting treatment of goodwill of the Group, to analyze and propose solutions.