企业商誉会计处理的中美比较
发布时间：2019-05-06 21:20
【摘要】：由于不同的经济制度背景,中美两国对企业商誉的会计处理存在较大差异,也体现出我国在商誉会计处理方面需要不断改进与优化。文章从商誉的初始计量、后续计量和信息披露三个角度,对中美两国商誉相关会计准则进行比对分析,并通过对仲量联行和世联行具体案例的深入研究,探明了中美两国对企业商誉的不同处理方式。最后,从商誉的初始计量、后续计量以及制度环境等层面进行多层次的差异总结和原因分析,并提出了相应的对策建议,以期促进我国企业商誉会计处理方法的改善和会计准则体系的进一步完善。
[Abstract]:Because of the different economic system background, China and the United States have a great difference in the accounting treatment of the business reputation of the enterprises, and also reflect the need for continuous improvement and optimization in the accounting treatment of goodwill. Based on the initial measurement of goodwill, the follow-up measurement and the information disclosure, the paper analyzes the relevant accounting standards of the goodwill between China and the United States, and explores the different ways of dealing with the business reputation between China and the United States through the deep study of the specific case of the secondary and the world. At last, the multi-level difference summary and reason analysis are made from the initial measurement, the follow-up measurement and the system environment of the goodwill, and the corresponding countermeasures are put forward, with a view to promoting the improvement of the business reputation accounting treatment and the further improvement of the accounting standard system in our country.
【作者单位】： 成都文理学院;
【分类号】：F275
[Abstract]:Because of the different economic system background, China and the United States have a great difference in the accounting treatment of the business reputation of the enterprises, and also reflect the need for continuous improvement and optimization in the accounting treatment of goodwill. Based on the initial measurement of goodwill, the follow-up measurement and the information disclosure, the paper analyzes the relevant accounting standards of the goodwill between China and the United States, and explores the different ways of dealing with the business reputation between China and the United States through the deep study of the specific case of the secondary and the world. At last, the multi-level difference summary and reason analysis are made from the initial measurement, the follow-up measurement and the system environment of the goodwill, and the corresponding countermeasures are put forward, with a view to promoting the improvement of the business reputation accounting treatment and the further improvement of the accounting standard system in our country.
【作者单位】： 成都文理学院;
【分类号】：F275
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1 张继勋,马红;商誉及其会计处理新探[J];南开管理评论;2001年05期
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