并购交易中商誉处理探析  

The Analysis of Mergers and Acquisitions in The Goodwill Processing

作　　者：姜妍[1] 

机构地区：[1]长春金融高等专科学校会计系,吉林长春130028

出　　处：《长春金融高等专科学校学报》2014年第5期69-73,共5页Journal of Changchun Finance College

摘　　要：并购是资本运营的一种重要形式,企业并购中产生的商誉,对并购企业以后的经营成果和财务状况会产生重大影响。在中西方实务界,并购交易中商誉的确认和日后的会计处理方法有所区别。由于我国现阶段并购业务存在不同情况,应将交易对价与公允价值净资产的差额区别对待,作不同的会计处理。Mergers and acquisitions is an important form of capital operation. Produce in the enterprises merger goodwill will have a significant impact on the enterprise operating results and financial position. In the western accounting practice circles, there are differences in the confirmation and accounting treatment method on the goodwill in future m＆a transactions. According to the actual situation of our country pres- ent stage, we should discriminate between the price and the fair value of net assets for a different accounting treatment.

关 键 词：资本运营 并购 商誉 会计处理 

分 类 号：F271[经济管理—企业管理]