摘要
企业商誉的价值越来越受到经营者和投资者及其他相关人员的关注,企业商誉的会计处理又是一个特殊的问题。本文在参考《企业会计准则》和现行会计处理模式及惯例的基础上,介绍了商誉的概念,对商誉的确认、计量及减值损失的会计处理进行了探析,以期能帮助使用者更好地理解商誉。
The increasing value of goodwill was concerned by business operators and investors and other stakeholders, the accounting treatment of goodwill is a special problem. In this paper, based on ＂Enterprise Accounting Standards＂ and the current accounting treatment models and practices it introduced the concept of goodwill and analysed the recognition, measurement, and accounting treatment of impairment losses of the goodwill in order to help user to understand better goodwill.
出处
《价值工程》
2010年第11期31-32,共2页
Value Engineering
关键词
商誉
吸收合并
控股合并
商誉减值损失
goodwill
absorption merger
holdings merger
goodwill impairment losses
