基于商誉本质的确认与计量思考
毕业论文关键词：商誉；自创商誉；外购商誉；确认；计量
Reflections on Recognition and Measurement of Goodwill Essence
Abstract In recent years, with the advance knowledge of furnace explosion era, China's rapid economic development, enterprises have gradually been concentrated focus on property transactions. For business managers and executives, in a series of corporate restructuring, mergers and acquisitions, restructuring and other business, goodwill is considered to be one of the critical intangibles, which accompanied the increase of foreign acquisitions on goodwill Recognition and measurement valuation issues has gradually become the focus in accounting practice and academic circles. Under the background of globalization today, goodwill accounting research is more prominent significance. Goodwill is pided into two internally generated goodwill and purchased goodwill, the overall text is pided into five chapters, the basic theory systematically generated goodwill and purchased goodwill, there is controversy, recognized and measured subsequent solution ideas were discussed, combined with the current existing research, according to the author's own views for the study of goodwill accounting depicts reasonable research blueprint, showing a scientific theoretical basis for goodwill accounting theory and practice of combining research system. We hope that through this research for goodwill accounting in theory and practice meager contribution to a force.
Keywords: goodwill; generated goodwill; purchased goodwill; confirmation; meterin
目录
0引言..1
1商誉的本质及相关基本理论.1
1.1商誉的本质.1
1.1.1商誉的实质分析.1
1.1.2外购商誉与自创商誉的联系及区别2
1.2商誉确认的重要性与必要性..3
1.2.1商誉确认的必要性..3
1.2.2商誉确认的可能性..4
2企业商誉确认和计量的现状及争议..5
2.1传统理论的约束限制..5
2.2商誉确认的观点多样..6
2.3自创商誉的影响因素..6
2.4商誉的摊销看法不一..7
3基于商誉本质的企业商誉价值的计量8
3.1自创商誉计量属性的选择.8
3.2自创商誉价值计量方法及比较..10
3.2.1自创商誉确认计量中的割差法10
3.2.2自创商誉确认计量中的超额收益法..10
3.2.3两种计量方式的评价及比较..12
3.3外购商誉价值计量方法及比较..14
3.3.1外购商誉确认计量中的购买法14
3.3.2外购商誉确认计量中的权益结合法..14
3.4基于生命周期的超额收益现值法的新模型..14
3.5企业商誉会计的后续计量16
3.5.1企业商誉会计的后续计量主要方法..16
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