商誉减值测试相关问题探讨  

Discussion on Issues Related to Goodwill Impairment Testing

作　　者：沈越火 Shen Yuehuo(Guangxi Huayin Assets Evaluation Co.,Ltd.,Nanning 530022)

机构地区：[1]广西华寅资产评估有限公司,南宁530022

出　　处：《中国资产评估》2025年第2期48-52,共5页Appraisal Journal of China

摘　　要：本文论述了资产组的公允价值,可以参考用企业价值评估的收益法、市场法估算;提出了存在税收优惠政策、所得税调整情况下,如何估算资产组的公允价值、未来现金流量的现值的方法;提出了资产组存在总部资产的情况下的商誉减值测试的处理方法;讨论了资产组公允价值收益法和未来现金流量折现法的异同;提出了用迭代法估算税前折现率的前提方法。This paper discusses the fair value of asset groups,which can be estimated by referring to the income approach and market approach used in enterprise value assessment.It proposes methods for estimating the fair value of asset groups and the present value of future cash flows in the context of preferential tax policies and income tax adjustments.Additionally,it presents an approach for handling goodwill impairment tests when asset groups include headquarters assets.The paper also discusses the similarities and differences between the income approach and the discounted cash flow method for estimating the fair value of asset groups.Finally,it introduces a premise method for estimating the pre-tax discount rate using an iterative approach.

关 键 词：资产组 公允价值 收益法 市场法 税收优惠及所得税调整 

分 类 号：F270[经济管理—企业管理]