关于自创商誉计量确认的可行性分析研究
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摘要
自创商誉计量对商誉会计有很大的影响,它是外购商誉的基础。随着知识经济的发展,自创商誉在企业资产中所占的比重也在不断提升。在对自创商誉计量构成进行分析的基础上,可得知自创商誉的产生、可能留存的问题和原因,并对自创商誉计量确认进行可行性分析,进而找出自创商誉计量确认的方法和途径,对我国会计界进行商誉会计处理提供有价值的启示。
The self-creative goodwill measurement has a great influence on the accounting of goodwill, which is the basis of the purchased goodwill. With the development of the knowledge economy, the proportion of self-create goodwill in enterprise assets is also increasing. On the basis of analyzing the components of self-create goodwill, the source, issues and their causes of the self-create goodwill are sorted out. Then the feasibility study of goodwill metrology confirmation is conducted to figure out the methods and pathway of validating the self-create goodwill measurement, which sheds light and insights to the accounting sectors at home in dealing with the relevant issues.
The self-creative goodwill measurement has a great influence on the accounting of goodwill, which is the basis of the purchased goodwill. With the development of the knowledge economy, the proportion of self-create goodwill in enterprise assets is also increasing. On the basis of analyzing the components of self-create goodwill, the source, issues and their causes of the self-create goodwill are sorted out. Then the feasibility study of goodwill metrology confirmation is conducted to figure out the methods and pathway of validating the self-create goodwill measurement, which sheds light and insights to the accounting sectors at home in dealing with the relevant issues.
引文
[1]冯艳红.基于核心竞争力的自创商誉会计问题研究[J].中国外资,2011,(23):123-125.
[2]李宏轩.对自创商誉确认计价和核算的建议[J].财务与会计,2011,(10):47.
[3]范锰杰,林枫.自创商誉相关问题的困惑、思考与展望[J].财会学习,2011,(1):71-74.
[2]李宏轩.对自创商誉确认计价和核算的建议[J].财务与会计,2011,(10):47.
[3]范锰杰,林枫.自创商誉相关问题的困惑、思考与展望[J].财会学习,2011,(1):71-74.