合并商誉

第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；

The third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ;

在各国实践中，普遍将自创商誉所发生的各项支出作为当期费用处理，而对于企业合并商誉的确认、计量和报告则另行专门处理。

In the various countries ' practice , the disbursement which generates internally generated goodwill processes as expense , but enact special regulations about recognition , measurement , record and disclose of combination goodwill .

对合并商誉问题的探讨

The Discussion about the Problems of Consolidated Goodwill On Goodwill Right

合并商誉自产生以来就受到了会计理论界的关注，围绕其本质、含义和会计处理一直都是争论的焦点。

Goodwill has always been a sector of accounting theory focus .

合并商誉会计的发展动态及启示

The Trend of Accounting for Purchased Goodwill and it 's Lessons for China

新会计准则下企业合并商誉确认和计量问题研究

An Study on the Recognitions and Measurements Consolidation Goodwill under New Accounting Rules

企业合并商誉的确认与计量问题探讨

Exploration into the Affirmation and Calculation of the Merged Ventures ′ Business Goodwill

合并商誉的会计处理

Accounting Handling of United Commercial Reputation

并重点对合并商誉确认和处理的未来发展提出合理性建议。

Finally , some rational suggestion on prospective development of treatment of purchased goodwill are put forward .

合并商誉问题探讨

Probe on Merged Business Goodwill

合并商誉与合并报表中的合并价差项目不同，但它们之间也有一定的联系。

It is different from combined price variance in combined financial statements , but they are related to some extent .

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。

With the accession of enterprise consolidation cases , how to disposal the consolidated goodwill has become more and more important .

合并商誉会计处理方法主要有系统摊销法、直接冲销法和永久保留法三种。

There are three methods of accounting for purchased goodwill : systematic amortization , capitalization without amortization , and immediately write-off against equity .

对合并商誉确认和处理的上述不同方法进行比较；

There are three different opinions on how to handle purchased goodwill : ① Recognize and amortize an asset during the period of expected validity ;

了解合并商誉与公司价值的关系，不仅有助于企业管理者更好地了解和掌控手中的资源，更有利于投资者了解企业，提高投资效率。

It can not only help enterprise managers to understand and control their company better , but also help advantageous to understand the enterprise , develop the efficiency of Investment .

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。

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 .

合并商誉减值的计量取决于三个关键因素：减值测试的测试单元、减值测试的计量基础以及减值测试的测试方法。

The measurements of the devaluation of the goodwill after merger depend upon three key factors : the testing unit of the devaluation test , the measuring basis for the devaluation test , and the testing method of the devaluation test .

商誉问题，一直是会计理论界关注的焦点。一般会计理论认为，商誉分为两部分：自创商誉和合并商誉（又称外购商誉）。

The issue of goodwill , always is the focus of the accounting theory , common accounting theory believed that the goodwill divides into two parts : the internally generated goodwill and the combination goodwill ( also called purchased goodwill ) .

我国应在借鉴国外商誉会计处理理论和实践的基础上，结合我国商誉会计的现状，确认商誉，并选择适合我国国情的方法对合并商誉进行初始计量和后续计量。

We should combine accounting theory and practice of other countries with status of goodwill accounting in China , and then affirm positive goodwill , and also select a method fitted Chinese conditions , which can solve first-calculation and after-calculation of merged goodwill .

企业合并中商誉的会计处理方法

Accounting Processing of Goodwill in Enterprise Mergence

企业合并情况下商誉确认方法的探讨

On the Methods of Combined Goodwill Under the Statement of Combined Corporation

合并价差和合并商誉的比较分析

A Comparative Analysis of Consolidated Business Reputation and Combined Price Variance

伴随着企业合并而产生的商誉问题一直是会计实务界和理论界争论最多的热门话题。

With the business combinations , goodwill has been the most debated and hottest topic both in practical and theoretical area .

第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。

Article23The business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year .

随着经济的发展，企业间合并不断增加，合并商誉作为一项无形资源，引起人们的高度关注。

The consolidation goodwill , being as an intangible resource , has already caused the peoples extensive concern .

目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。

In general , the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill .