企业合并商誉的会计计量价值评估探析——以金利科技收购宇瀚光电为例

发布时间：2018-01-18 01:24

  本文关键词：企业合并商誉的会计计量价值评估探析——以金利科技收购宇瀚光电为例　出处：《财会通讯》2017年13期 　论文类型：期刊论文

  更多相关文章： 会计商誉 商誉价值 价值评估

【摘要】：在现行会计体制下,企业在进行非同一控制下的企业合并在交易时多会产生巨额商誉。本文在构建商誉理论模型的基础上,对金利科技在并购中商誉的产生、价值计量以及商誉减值的规避等进行了具体分析,主要得到如下结论:商誉在合并财务报表中直接反应为会计处理的结果,对其价值评估应使用割差法;而巨额商誉的产生源于并购活动中收益预测的不确定性和交易地位,利润补偿承诺是对其一种人为补偿;最后,本文提出了商誉减值预测以及信息披露的方法,企业可通过对已有评估结果的修正了解商誉的减值风险并及早应对。
[Abstract]:In the current accounting system, the enterprise in the merger of enterprises under the same control at the time of the transaction will generate a huge amount of goodwill. Based on the construction of goodwill on the theoretical model of Jinli Technology in the merger goodwill, value measurement and avoidance of impairment of goodwill in detail. The main conclusions are as follows: goodwill in the consolidated financial statements for the direct reaction of the accounting treatment of the results, to assess its value should be used to cut difference method; and the source of goodwill in the income of huge mergers forecast uncertainty and transaction status, profit compensation commitment is the one kind of artificial compensation; finally, this paper puts forward a method of predicting the impairment of goodwill and information disclosure, enterprises can through the assessment of the existing understanding of the risk of impairment of goodwill and correction as soon as possible to deal with.

【作者单位】： 徐州工业职业技术学院;
【分类号】：F406.7;F426.61
【正文快照】： 图1商誉价值评估思路图在现行会计体制下,企业在进行非同一控制下的企业合并在交易时多会产生巨额商誉。2006年我国《企业会计准则(2006)》对企业的商誉进行了新的规范,将商誉单独作为一项资产在报表中列出,体现了商誉价值的重要性和特殊性。资产评估准则中,商誉被归类为不可，

本文编号：1438845