透视全球并购浪潮中的商誊会计问题

在波澜壮阔的全球并购浪潮中，并购时对商誉的会计处理成了所有并购企业普遍面对的问题。不少并购公司在现行政策(购买法)下所编制的合并报表校易夸大商誉的价值，且其后续计量亦存在诸多造假黑洞。文章试图突破近一个世纪以来固囿研究思想的商誉创始理论观点，从全新的角度束阐述商誉的实质，提出商誉没有外购，只有自创，并对商誉的计量及会计处理作出了一些设想。     

有关商誉计量偏差问题的思考

在企业并购中,商誉的处理无疑是一个重要的问题。在目前企业并购的会计处理中,商誉的确认以并购成本超过企业可辨认净资产的部分确认,这部分商誉中其实包括了很多非商誉的成分,使得商誉的确认不够真实可靠,本文基于商誉的内涵及其在实务中的计量方法,探讨商誉中的计量偏差问题,并提出如何处理商誉中计量偏差的思路。     

并购会计中的商誉

商誉作为并购会计实务中的一项特殊资产,对于它的理解和处理在理论界一直是值得深入探讨和思考的重要问题.本文从商誉的含义入手,确定了商誉问题的研究重点,介绍了计量商誉的理论基础、条件和具体方法,接下来强调了商誉在我国并购会计处理下的两种不同表现,最后探讨了商誉的后续处理原则.     

浅谈商誉的确认与计量

随着我国资本市场的迅猛发展,企业改革,并购,重组日益成为资本市场的热点之一,商誉在企业的并购处理中的地位也越来越重要,商誉的确认,计量和会计处理也成为会计界讨论的焦点问题.本文对商誉的定义,却以和计量等问题所涉及的诸多观点进行评述,相应提出了笔者的一些观点,对一些发达国家和国际会计准则委员会关于商誉的会计规范进行比较和分析,并对我国的商誉研究及规范提出了一些建议.     

基于多维视角的负商誉会计处理探讨

长期以来,企业并购中负商誉的确认和计量一直难以达成共识。从"什么是负商誉"这一根本问题出发,对负商誉的本质属性进行深入探讨。在此基础上,分析总结了传统负商誉会计处理的方法和不足,最后基于多维视角提出了改进负商誉会计处理的方法,希望对负商誉的研究与实务有所启示。     

关于商誉及其会计处理的几点思考

商誉有其特殊的内涵,我国会计准则对商誉的确认与后续计量基本实现了与国际准则的实质趋同,但是在实务操作中仍有许多问题值得商榷,本文就商誉及其初始确认、主动商誉与被动商誉、分步实施并购的商誉会计处理与盈余管理几个问题展开了讨论。     

外购商誉会计处理探析

随着我国市场经济的不断发展,在企业生产经营过程中并购的发生率也在逐年提高,越来越多的企业管理者对并购中产生的商誉日益重视,由于不同企业的性质有着明显的差异,因此商誉对企业的生产经营过程中也会存在着不同的作用。在我国会计准则中,已经明确了外购商誉的会计处理方法,本文从外购商誉的基本理论出发,分析了外购商誉的会计处理方法,并对选择外购商誉的会计处理方法进行了分析,提出了几点完善外购商誉会计处理方法的意见,目的在于保证外购商誉会计处理的顺利进行。     

企业并购中商誉的会计处理

随着管理的现代化和科技的日新月异,越来越多的企业选择并购来扩大自己的经营,企业商誉价值对企业的发展也日益重要,有关并购商誉问题也成为社会争论的热点。因为企业并购是企业改造、改组的重要方式,是十分复杂的产权交易行为,直接影响参与并购各方的资产、负债和权益的再整合,涉及到多方的经济利益。本文通过对美国和英国并购商誉会计处理方法及传统的并购商誉会计处理方法的讨论,结合我国新准则中并购商誉会计处理的相关规定,对一些问题进行探讨。     

基于商誉内涵的会计计量新思路

本文立足于现阶段商誉问题的既有研究,在对商誉的本质以及构成进行深入探讨的基础上,尝试对商誉的计量模式以及会计后续处理方法提出新的思路。本文通过对商誉本质的了解,指出商誉应当分为能够帮助企业通过协同效应获得预期未来超额利润的"协同商誉"以及包含其他商誉影响因素的"其他商誉"。本文以此为基础探讨了这两种分类应当分别采用的后续处理方法对改善企业盲目并购现状和利用商誉减值操控报表的积极意义。     

商誉内涵的再思考

商誉是企业财务核算中的一个非常重要的会计问题,同时也是会计理论界引起较多争议的一个问题,从而使商誉会计成为会计界备受关注的一大难题。作者在分析、评述已有各种观念的基础上,对商誉的性质及构成、商誉的确认、计量及商誉的记录、报告存在的主要观点及相关问题进行了分析探讨;同时对商誉会计的未来作了些许展望,最后对商誉会计处理的经济后果作了简要的分析并提出了相应的政策建议。     

关于自创商誉确认与计量问题的研究

随着企业兼并、收购浪潮的涌起 ,企业产权交易日益活跃 ,在产权交易转让过程中 ,商誉日益成为会计理论界的前沿问题。商誉作为企业的无形资产 ,在数量上日益巨大 ,对企业而言有着至关重要的作用。根据重要性原则 ,我们理应加强对商誉的核算。因此对于商誉确认与计量的研究将更加适应新的经济形势发展的要求。     

负商誉问题研究

《企业会计准则2006}幅增加了商誉问题的章节，可以看出新准则对商誉问题的重视。文章将在新会计准则的背景下对负商誉的相关问题做以阐述。其中包括对负商誉存在性争论的辨析，对其性质的两种主要观点“负债观”和“是商誉的一种形式”的深入剖析，以及相关会计处理对会计报表产生的影响的分析。     

Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses

This study investigates if and how the use of the retroactive method to account for a mandatory accounting change affects a firm's measurement and recognition choices. We examine if reporting incentives and constraints are associated with the magnitude of transitional goodwill impairment losses reported by Canadian firms implementing Section 3062 on purchased goodwill. Our results indicate firms have an incentive to both overstate and understate transitional goodwill impairment losses. We also show that financially literate and independent audit committees constrain managerial opportunism. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

Overcoming the Trend Toward Healthier Foods: The Impact of Advertising and Intangibles on Investor Returns in the Packaged Food Industry

The study analyzes the impact of advertising, goodwill, and other intangibles on investor returns in the consumer packaged food and beverage industry during 2008–2012, a timeframe during which smaller brands wrestled $18 billion in sales away from large manufacturers of processed foods. The findings demonstrate that those firms that were able to allocate a greater percentage of their revenue to their ongoing advertising efforts were able to enhance investor holding period returns (HPR). In addition, those firms with a higher ratio of intangible assets other than goodwill to total assets were also able to enhance HPR. However, there was not a significant positive relationship between the ratio of acquired goodwill to total assets and HPR. Hence, packaged food and beverage manufacturers are advised to seek competitive advantages through their own brand-building efforts rather than seeking to enhance investor returns through a strategy based on company mergers and acquisitions.     

Trust types,distrust, and performance outcomes in small business relationships: the pharmacy–drug warehouse case

This study attempts to investigate the linkage among trust types, distrust, and relationship performance outcomes in the context of long-term supply agreement-type alliances between small business dyads. The results suggest a significant positive relationship among goodwill trust and risk-taking tendency, cooperation, satisfaction, and conflict resolution and a negative relationship between goodwill trust and transaction costs. Competence trust is found to have a positive relationship with cooperation, conflict resolution, and satisfaction and a negative relationship with transaction costs. However, no significant relationship is found between competence trust and risk-taking tendency. Distrust, on the other hand, is found to have a negative relationship with cooperation, satisfaction, and conflict resolution and a significant positive relationship with transaction costs with no effect on risk-taking tendency.     

The impact of advertising,goodwill, and other intangibles in the retail foodservice industry: Do intangible investments bite into investor returns?

Utilizing a sample of U.S. publicly traded foodservice retailers, this study examines the impact of advertising, goodwill, and intangible assets on investor holding period returns. The results show that neither advertising nor intangible assets have a positive and significant impact on holding period returns. Goodwill, however, does have a positive and significant impact on holding period returns. Foodservice retailers may therefore want to question the effectiveness of growth strategies based on a firm’s own investments in either advertising or intangible assets. Instead, building a foodservice retailing business through mergers and acquisitions may prove a better use of company resources.     

Sexual-harassment policies for the workplace: A tale of two companies

To avoid liability and legal costs, retain talented people, and preserve customers' goodwill, a company must have in place a carefully devised policy for dealing with sexual-harassment claims.     

论无形资产本质：以知识产权为基础

本文以法学理论对无形资产的“无形”二字、土地使用权以及商誉进行分析,认为“无形”二字无法涵盖无形资产之本质属性,知识产权概念更能揭示其本质;其次,认为土地使用权应当与其他用益物权合并,商誉的本质仍旧为知识产权。最后,在对资产概念梳理的基础上,提出以“知识资产”替代“无形资产”概念,以便适应时代对会计学发展的要求。     

FASB与IASB联合概念框架的特点及其对商誉会计的影响

从21世纪初开始,FASB与IASB共同致力于会计制度的国际趋同研究,最终目的是建立一套高质量的全球化会计准则,其中很重要的一个联合项目就是对概念框架的重新审视,目标是建立一个联合概念框架。本文对FASB与IASB联合概念框架的阶段性研究成果进行阐述和分析,总结其特点并揭示出联合概念框架对商誉等无形资产会计处理的影响。     

浅谈并购商誉的后续计量

新会计准则对于并购商誉的后续计量,选择了国际上通行的减值测试法.该文主要探讨减值测试法的理论依据、新会计准则中对于并购商誉减值测试方法的规定、并购商誉后续计量采用减值测试的优势及弊端问题.