新会计准则下我国企业合并商誉问题研究

企业合并是商誉会计发展的基本动因,19世纪末至今,由于竞争的日益加剧,全球共经历了五次合并浪潮的洗礼,特别是20世纪90年代以来,全球企业合并浪潮更是风起云涌。因此,如何规范合并商誉问题就成为会计理论界争论的焦点。但迄今为止,会计界在有关合并商誉内涵、确认、计量、披露等诸多问题上尚未达成共识,致使在实践中各国的相关规定差距很大。在此情况下,研究新会计准则下我国合并商誉问题,有利于我国与国际会计准则的衔接,更好地应对企业合并的相关业务处理。

China enterprise coalition goodwill problem research under new accounting rule

Business Combinations is the basic drivin g force to the goodwill accounting.Since the late 19th century, as a result of increasing competition, the world has experienced five waves of the merger, especially since the 20th century, 90 s, the global merger wave is rolling on with full force.Therefore, the question of how to regulate the combined goodwill has become the focus of debate in theoretical circles.So far, however, the accounting profession in the meaning of the merger goodwill, recognition, measurement,disclosure and many other issues has not yet reached a consensus. In this case, the study of combined goodwill under the new accounting standards will combine our China＇s standards with the international accounting standards, andwill better respond to business-related world.