浅析资产负债表债务法合并商誉的确认与计量

《企业会计准则—所得税》,明确规定了企业应采用资产负债表债务法核算所得税,并且对合并商誉的确认与计量也作了规范。但对合并商誉的所得税影响及在资产负债表债务法下如何确认和计量未予明确。文章结合企业合并方式对合并商誉的产生、减值的会计处理,以及所得税影响对合并商誉在资产负债表债务法下应如何确认和计量,以案例方式进行分析探讨。

A Brief Analysis of the Verification and Calculation of the Goodwill of Merger Based on the Balance Sheet Liability Method

The Corporation Accounting Rules-Income Tax clearly regulates that corporations should count their income taxes based on the Balance Sheet liability method,and it also standardizes the verification and calculation of the goodwill of merger.However,it does not clarify the influence on the taxes due to the goodwill,as well as how to identify and compute the goodwill using the Balance Sheet liability method.This article,which includes cases,intents to analyze and illustrate the accounting treatment of the generation,amortization of the goodwill of merger,along with indicating how to identify and calculate the impact of the goodwill with taking income taxes into account under the Balance Sheet liability method.