审计视角的企业商誉价值计量与处理

我国2007年实施的新会计准则把企业商誉视为企业的核心能力,并且把企业商誉认定为是与企业总体相联系的无形资源.而不是无形资产.以审计视角结合该新会计准则.要求对企业商誉的价值计量与处理,采用公允的评估方式,设置相关资产备抵账户.做出多层次财务报告,完备会计信息制度,切实帮助决策者较好地使用其会计报告和信息,是维护企业利益、促进我国经济发展和市场秩序和谐的重要内容.

On Valuation and Treatment of Enterprise's Goodwill from the Perspective of Auditing

China's 2007 implementation of the new accounting standards to enterprises is taken as its goodwill,core competencies, and the enterprise is recognized as of goodwill and enterprises are linked to the overall invisible resources rather than intangible property.Auditing with the new accounting standards,calls for the reputation of the enterprise,value measurement and treatment,a fair assessment,the provision of the relevant assets into back accounts,a multi-level financial report,complete accounting informat...