商誉会计处理探讨

在购买法下,由于控股公司购买被控股公司的价格可能大于或小于所获得被控股公司净资产的公允价值,通常会出现合并商誉问题。如何处理合并商誉,各国会计界有不同的理解,在实务上也存在很大的区别。其次,关于自创商誉也各有说法。文中将各种观点集合起来进行比较,并发表自己的意见共大家探讨。

To Discuss on Accounting for Goodwill

As mergers and acquisitions become more active, combination goodwill has been emerged. Understanding of the concept of goodwill, the general view is that goodwill comes from good location and reputation of the company, as well as the good evaluation from the customers.Under the purchase method, as holding company to purchase, the fair value of net assets may be greater or less than it has received from the other side .Accounting profession has different understanding of dealing with combination goodwill. There are also significant differences in practice. Secondly, there are much comments about the generated goodwill. The paper will make comparisons and express views on all total.