我国无形资产会计核算问题及对策以无形资产商誉的会计确认为为例.doc

我国无形资产会计核算问题及对策 无形资产会计核算中有待进一步完善的问题《企业会计准则——无形资产》对无形资产的确认、计量、转让以及减值准备的会计处理作了明确而又具体的规定。这些规定在无形资产中所占比重较小,在企业经营活动中所起作用不够显著的情况下是可行的。Abstract In the era of the new economy, the status of goodwill in the enterprise is increasingly important, and therefore subject to more and more attention, but the recognition and measurement of goodwill has become a major problem in the accounting, especially own whether goodwillis recognized to become the focus of debate. Most scholars believe that internally generated goodwill should be recognized, the current processing mode to create their own goodwill to become the focus of criticism by theorists. Therefore, the study of the recognition and measurement of internally generated goodwill accounting system reveals its recognition, measurement, and other related issues, not only has a certain theoretical significance, but also has far-reaching practical significance. Goodwill as a special kind of intangible assets, with a high degree of specificity and complexity of financial accounting, but also by the theoretical circles attach importance to the problem. However, a small-scale survey made ??by the author of the equity investment and corporate management, reflects the reality of goodwill accounting information for decision-making role is very weak. This finding by the analysis of several representative goodwill accounting, from the understanding of the basic concepts of goodwill, the characteristics and nature of some goodwill accounting of goodwill accounting norms method. Keyword：Goodwill；Intangible assets；Goodwill accounting；Accounting Information 目录 摘要 1 目录 2 1 综述 3 1.1 本文的实用价值与理论价值 3 1.2 本文的国内外研究现状 4 1.2.1 我国研究现状 4 1.2.2 国外研究现状 5 1.3本文拟解决的主要问题 2 本文相关理论概述 6 2.1无形资产商誉的涵义 6 2.2无形资产商誉的特点 6 2.2.1长期性 6 2.2.2复杂性 7 2.2.3经济性 7 2.2.4依附性 7 2.3无形资产商誉的会计处理 7 2.3.1 无形资产商誉的税务处理 7 2.3.2 无形资产商誉的初始确认的会计处理 8 2.3.3无形资产商誉减值的财税务处理 9 3 关于负无形资产商誉会计探讨 10 3.1负无形资产商誉形成的原因 10 3.2对于负无形资产商誉存在的争议 11 3.2.1为负无形资产商誉不存在的理由 11 3.2.2认为负无形资产商誉存在的理由 11 3.3 国际上对于负无形资产商誉的