关于商誉会计处理的思考——基于二六三商誉减值的案例分析

发布时间：2018-02-24 05:03

本文关键词： 商誉确认计量减值　出处：《财务与会计》2017年17期 　论文类型：期刊论文

【摘要】：本文以2016年度报告中计提巨额商誉减值的二六三公司为案例,通过对其商誉形成及减值过程的分析,发现我国会计准则关于企业并购中形成商誉的会计确认及后续计量的规定存在企业管理层自由裁量空间大、企业业绩波动幅度大的问题,进而提出了改进商誉会计规则的思路。
[Abstract]:In this paper, 263 companies with huge goodwill impairment in the annual report of 2016 are taken as an example, and their goodwill formation and impairment process are analyzed. It is found that the regulation of accounting recognition and subsequent measurement of goodwill formation in M & A of enterprises in our country has the problems of large discretionary space of enterprise management and wide fluctuation of enterprise performance, and then puts forward some ideas to improve the accounting rules of goodwill.
【作者单位】：暨南大学国际商学院;
【分类号】：F626.115

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