我国在合并商誉后续计量上采取与国际会计准则趋同,但是这不意味着我们应完全照搬西方模式。每个国家都有自己的具体环境,需结合本国的具体情况,在当前我国在商誉减值测试中在选择时点、计量基础、具体方法上存在问题,并指出相应的对策及建议。 In the follow-up measurement of merger goodwill, our country adopts the convergence with IAS, but this does not mean that we should completely copy the western model. Each country has its own specific environment. It is necessary to combine the specific conditions of our country. At present, China has some problems in the choice of time, measurement basis and specific methods in the impairment testing of goodwill, and pointed out corresponding countermeasures and suggestions.