| 企业合并情况下商誉确认方法的探讨 |
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| 引用本文： | 张永国.企业合并情况下商誉确认方法的探讨[J].郑州航空工业管理学院学报(社会科学版),2005,24(5):101-103. |
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| 作者姓名： | 张永国 |
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| 作者单位： | 郑州航空工业管理学院,河南,郑州,450015 |
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| 摘 要： | 公司分次购入子公司所形成的商誉究竟该如何进行会计处理,国际会计界至今没有公认的方法.文章以举例方式说明采用"分次计算分段合并摊销法"、"分次计算分别摊销法"、"一次计算统一摊销法"的优缺点.通过比较分析,认为"分次计算分段合并摊销法"更能够反映公司合并的真实财务状况.
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| 关 键 词： | 合并商誉 会计处理方法 企业合并 |
| 文章编号： | 1009-1750(2005)05-0101-03 |
| 修稿时间： | 2005年8月20日 |
On the Methods of Combined Goodwill Under the Statement of Combined Corporation |
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| ZHANG Yong-guo.On the Methods of Combined Goodwill Under the Statement of Combined Corporation[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2005,24(5):101-103. |
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| Authors: | ZHANG Yong-guo |
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| Institution: | ZHANG Yong-guo |
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| Abstract: | How to treat the combined goodwill which performed on the progress that a corporation acquired a subsidiary corporation by purchased its ownership in different accounting periods? There is not a certified method in the international accounting.This paper explicates the advantages and disadvantages of three accounting methods,including measured in different periods and amortized in different periods,measured and amortized in different periods separately,measured in last one period and amortized.We consult that measured in different periods and amortized in different periods will provide more real combined financial position for the combined corporation. |
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| Keywords: | combined goodwill Method of accounting treatment combined corporation |
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