With the accession of enterprise consolidation cases, how to disposal the consolidated goodwill has become more and more important. 随着我国企业并购案的不断增加,如何对合并商誉进行处理显得愈来愈重要。
The Discussion about the Problems of Consolidated Goodwill On Goodwill Right 对合并商誉问题的探讨
Based on the comparison of new accounting standards of 2006 and actual accounting regulation, this paper makes some analysis and comment on the great transitions of the conferment and measurement of consolidated goodwill. 本文在比较2006年新会计准则和现行会计规范的基础上,对有关合并商誉确认和计量方面所发生的重大变化进行分析和评价。
Consolidated accounting treatment method in China is somewhat special compared with that of foreign countries. Goodwill is not acknowledged in consolidated statement, but is taken into consolidated price difference. 我国的合并会计处理方法与国外相比较特殊,合并报表上不确认商誉,而将商誉并入合并价差。