商誉及其会计处理新探

商誉是企业的一项重要的无形资产,然而对在会计上如何反映商誉却一直存在着争论,尽管国际会计准则和各国家的会计准则大都对商誉的会计处理做出了明确的规定,但都存在着明显的缺陷。会计上怎样反映商誉才更合理?本文将就此加以探讨。文章首先论述了商誉的性质,而后指出了现行商誉会计处理中的诸多误区,并探讨了商誉会计的发展出路:以人力资源会计代替现行的商誉会计。

Study on Goodwill and Its Accounting Treatment

Goodwill is an important assets of the company. But Thereare some debates about accounting treatment of goodwill. Althoughinternational standards and many countries standards have providedaccounting treatment of goodwill, They have some shortages. What isthe best treatment of goodwill in accounting? The article studies on it.First, the article treats of the nature of the goodwill. Second, it identifiessome shortages of current accounting treatment of the goodwill. Finally,it suggests that human resources accounting replace current goodwillaccounting.