自创商誉的确认与计量

【作者】 薛淑娟； 戴华江；

【机构】 淮海工学院；

【摘要】 随着自创商誉在高科技企业资产和财富创造中的作用越来越大,其在会计中的确认和价值计量成为普遍关注的焦点。本文通过对商誉本质分析,会计上应该首先确认自创商誉,其次因为自创商誉的复杂性和不确定性,所以分别用公允价值计量自创商誉超额收益的价值,并尝试用实物期权计量其不确定性的价值。更多还原

【Abstract】 As the internally generated goodwill is now playing an important role in high-tech enterprise assets and wealth creation,accounting recognition and value measurement has put more attention on it.From an accounting point of view to analyze goodwill essence, the internally generated goodwill should firstly be identified.Secondly,due to its complexity and uncertainty, the internally generated goodwill could be measured through the fair value and real option.更多还原