基于不同合并理论下的商誉会计难点问题研究

文章基于母公司理论和实体理论,分析了商誉作为一种不可辨认资产在核算中存在的诸多特殊问题,发现不同合并理论下,商誉的核算原理、商誉减值、递延所得税、资产重组、非同一控制下多次分步交易实现合并、非货币资产合并成本等在核算理念、认知和方法上均存在重大差异,同时对财务人员实务中的职业判断提出了更高的要求。在此基础上,对结合税法、会计法、财务核算原理和信息报送等的要求提出相应的改进建议。

Research on Difficult Problems of Goodwill Accounting Based on Different Merger Theories

Based on the parent company theory and entity theory, this paper analyzes many special problems existing in the accounting of goodwill as an unrecognizable asset, and finds that under different merger theories, the accounting principles of goodwill, goodwill impairment, deferred income tax, asset restructuring, multiple step-by-step transactions under the business combinations not under common control, merger cost of non monetary assets, etc., have significant differences in accounting concept, cognition and methods, and higher requirements are put forward for the professional judgment of financial personnel in practice. On this basis, combined with the requirements of tax law, accounting law, financial accounting principle and information submission, this paper puts forward corresponding improvement suggestions.