| 对自创商誉会计的思考 |
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| 引用本文： | 徐云,刘军巧. 对自创商誉会计的思考[J]. 安徽工业大学学报(社会科学版), 2005, 22(6): 65-66 |
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| 作者姓名： | 徐云 刘军巧 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002;安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 自创商誉符合资产的定义,应予以确认,并采用公允价值计量。当企业在连续若干年内总体市价都大于可辨认净资产公允价值时,开始确认自创商誉,并在以后逐年评估,对自创商誉不断再确认。对自创商誉的摊销可采用逐年重估法。
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| 关 键 词： | 自创商誉 确认 计量 摊销 |
| 文章编号： | 1671-9247(2005)06-065-02 |
| 修稿时间： | 2005-07-20 |
Ponderations on Self-produced Goodwill Accounting |
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| XU Yun,LIU Jun-qiao. Ponderations on Self-produced Goodwill Accounting[J]. , 2005, 22(6): 65-66 |
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| Authors: | XU Yun LIU Jun-qiao |
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| Abstract: | Self-produced goodwill is accordance with the definition of capitals,and it should be confirmed and measured by means of fair value.When the general value is more than the fair value of net capitals,it should be reconfirmed.The amortization of self-produced goodwill should be reevaluated year after year. |
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| Keywords: | self-produced goodwill confirm measure amortize |
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