浅析商誉会计

随着企业生产经营渠道的拓宽、新市场的不断开发,商誉作为现代企业的一项重要资产,在经济发展中也发挥着巨大的作用。但由于商誉所具有的特殊性质,其会计处理一直是会计理论与实务中研究的热点、难题。本文就商誉的性质、确认及其会计处理和摊销等问题进行探讨。     

The Investment Opportunity Set and Acquired Goodwill*

This paper examines how managers in New Zealand allocate the cost of firms' investments in subsidiaries between net tangible assets and acquired goodwill. We find a negative relation between acquired goodwill and leverage. This could be interpreted as the result of managers of highly leveraged acquiring firms opportunistically allocating a lower portion of the acquisition price to acquired goodwill. However, this analysis, like much of the research on accounting choice, suffers from an omitted variables problem. We present evidence that the observed negative relation between acquired goodwill and leverage may stem from each variable's relation to the investment opportunity set. Further, we find no evidence that acquired goodwill is related to the existence of debt covenants. Together, these results suggest an endogenous relation between the firm's asset structure, its financing policy, and the allocation of acquisition price to acquired goodwill.     

企业自然资源资产的确认和计量问题探讨

自然资源是企业的一项重要资产,与其他资产相比,具有明显的特点。本文针对自然资源资产有关会计问题进行探讨和论述,从自然资源资产的涵义、确认的特殊条件、自然资源资产计量基础等方面提出自己的观点。建议初次确认和计量时按历史成本基础进行会计计量,同时按价值基础进行补充披露;后续确认和计量按双重基础,根据不同自然资源的风险、不确定性等因素确定。     

自创商誉确认与计量问题探讨

本在分析商誉会计处理现状的基础上,提出了对自创商誉进行确认和计量的必要性,进而对自创商誉确认和计量中存在的问题及解决的对策作出了有益的探讨。     

商誉权法律属性争议之澄清

商誉权的法律属性有知识产权说、复合权说和人格权说三大观点。知识产权是建立在公共产品上的非绝对化私权;商誉不具有公共产品的属性,商誉权作为绝对的私权与知识产权有着本质区别。复合权说强调商誉权的无形财产权属性,而通过与性质最相似的形象权比较可知,复合权说夸大了商誉权的保护范围而存在理论缺陷。商誉权是一种特殊的人格权。     

浅谈自然资源资产的确认

可持续发展已是当今国际社会所普遍面临的重大经济和社会问题之一,资源问题构成是研究的核心内容。因此,加强对自然资源的核算和管理,注重资源的开发和利用,促进人类实现可持续发展,从会计角度就要对自然资源资产进行确认。     

我国就地城镇化的有效路径探析——基于浙江海盐的实践与启示

城镇化是由党中央提出的中国未来重大的战略部署,正在成为引领我国未来发展的重要引擎。目前,我国各地正在积极探索如何有效推动新型城镇化。近年来,浙江海盐在新型城镇化方面进行了有益的探索。海盐以解决"人"的城镇化为突破口,以就地化模式实现了农民市民化、就地城镇化、城乡一体化发展。文章首先阐述了就地城镇化的理论基础和现实背景,然后对海盐推进就地城镇化的做法、问题与对策进行了介绍,进而提出启示所在。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.     

Renting Goodwill in International Marketing Channels: An Analysis of Pricing Strategies and Bargaining Power

This paper investigates the pricing decisions of foreign manufacturers in international markets within a bargaining framework with asymmetric information and the rental of goodwill. The key findings are: first, the foreign manufacturer follows a mark-up pricing strategy in which its gross margin and the quality premium over the domestic product are shared with the importer. Second, a manufacturer–importer contract occurs only when the manufacturer’s bargaining power is within an admissible range which shrinks as transaction costs increase. Third, the domestic consumer will only purchase the foreign product if the importer’s goodwill in the domestic market is sufficiently large to signal quality. The paper contributes to the literature on exchange relationships between foreign manufacturers and importers.     

中外对转让定价交易的税务认定及思考

一、简述 我国对企业间转让定价交易的税务认定、甄别和实证研究,是近几年的事。对此,理论界和实务界予以了极大的关注,其所以如此,是国内和国际形势的需要。 首先,由于企业间跨国投资,跨国交易日趋复杂化和国际化,企业纳税人利用各国及各地区税制和征管的差异,利用关联方进行转让定价,从事非常规交易,特别是     

论法的保守性

法的保守性主要表现为法与生产力的反向运动,法的传统性、稳定性、规则性所产生的保守性。因而判断法是保守还是进步,主要从生产力、社会物质性、科学性与前瞻性方面来判断。根据法的保守性表现不同,可以从法内部各方面进行补救。     

论差距

差距是普遍存在的客观实际 差距是事物差异性在量化方面的不同，是差异性量化指标的表现。世界是丰富多彩的，无论是物质世界还是精神世界差异性……     

在路上

济南旅游路地处济南南部地区．东西跨度较大,道路沿线有不少山体．景色较为优美。随着济南“东拓”步伐的加快,诸多企事业单位纷纷东移,旅游路东段．尤其是奥体周边路段沿线发展较为迅速。此路段楼盘众多,配套设施日渐完善．居住业主普遍素质较高．人文环境也不错．是置业安家的好选择。     

基于相邻权的高速公路广告规范化研究

高速公路广告是伴随着高速公路快速发展而产生的潜在资源。在实践中,高速公路广告的设置由于缺乏统一管理,渐渐走向无序化,这既浪费了国家道路资源,又影响到行车安全。文章从高速公路的相邻权入手,探讨高速公路权利主体与高速公路广告主体的关系,并通过实验数据对高速公路广告的设置提出技术性的规范化意见。     

On the dynamics of privatization

In this paper, we answer two questions about how privatization should proceed. First, we assume an exogenously given time span of privatization and study how the rate of privatization is related to the initial total state capital, the adjustment cost of privatization, the efficiency difference between the private sector and the state sector, the income discount rate and the exogenous terminal time for privatization. Second, from the perspective of income maximization and adjustment cost minimization, we endogenize the choice of the time span of privatization and offer a solution to the optimal terminal time for the completion of the privatization process.     

在路上

有这样一条公路,一路风情美景,一路惊喜发现,让你不知疲倦,只想一直在路上,只想让身体与灵魂一起在风景中飞翔。这条公路,便是加州一号公路。与印象中荒凉苍茫的“美国公路”不同,从北至南,加州一号公路连接着洛杉矶与旧金山两座城,沿着美国西海岸蜿蜒前进。