商誉减值准则的变迁及启示:国际视野与中国实践  

Changes and Enlightenment of Impairment of Goodwill Criterion—Based on International Vision and Chinese Practice

作　　者：白雪莲 陈瑞璇 BAI Xue-lian;CHEN Rui-xuan(School of Accounting,Xinjiang University of Finance and Economics)

机构地区：[1]新疆财经大学

出　　处：《财务与金融》2021年第1期39-43,61,共6页Accounting and Finance

摘　　要：近年来,我国商誉减值乱象频发,很多上市公司因计提巨额商誉减值导致出现巨额亏损,引发了众多学者对商誉计量的高度关注。由于经济发展存在较大差异,不同国家的商誉准则也有很大区别。国际会计准则委员会、美国会计准则委员会及中国财政部会计准则委员会对有关商誉后续处理方法的准则规定存在很大不同,而大多数学者仅选取其中两者进行对比分析。纵观三者来看,我国商誉准则的变化受国际及美国会计准则委员会的综合影响较大,值得通过对比和分析来获得启示,为我国未来商誉准则的发展提供参考。In recent years,the chaos of impairment of goodwill in China has occurred frequently.Many listed companies have suffered huge losses due to the provision of huge impairment of goodwill,which has aroused the great attention of many scholars to the measurement of goodwill.Due to the large differences in economic development,the goodwill standards of different countries are also very different.The International Accounting Standards Committee,the American Accounting Standards Committee,and the Accounting Standards Committee of the Ministry of Finance of China have very different standards and regulations on the follow-up treatment of goodwill.Most scholars only select two of them for comparative analysis.It can be seen that the changes in China's goodwill standards are greatly influenced by the international and US Accounting Standards Committee,therefore,it is worthwhile to obtain enlightenment through comparison and analysis,and it can provide a reference for the future development of China's goodwill standards.

关 键 词：商誉 商誉减值 并购重组 

分 类 号：F230[经济管理—会计学]