外购商誉会计处理的改进  

On the Purchased Goodwill Accounting Treatment

作　　者：张川[1] 

机构地区：[1]上海海运学院管理学院,上海200135

出　　处：《上海海运学院学报》2000年第2期104-108,共5页Journal of Shanghai Maritime University

摘　　要：商誉的不确定特征使企业外购商誉的会计处理出现了很大分歧。本文在分析了有关国家对外购商誉的会计处理方法后 ,指出摊销商誉的不合理之处以及实务中的困难 ,最后 。There are so many arguments about accounting treatment of goodwill because of its uncertainty. This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.Based on this suggestion, the author prospects that goodwill accounting may be treated by the similar method at lower cost and market value.\;

关 键 词：外购商誉会计处理 不确定性 摊销 永久性资产 

分 类 号：F234.4[经济管理—会计学] F270[经济管理—国民经济]