本文關鍵詞：企業(yè)合并商譽的會計計量價值評估探析——以金利科技收購宇瀚光電為例　出處：《財會通訊》2017年13期 　論文類型：期刊論文

  更多相關文章： 會計商譽 商譽價值 價值評估

【摘要】：在現(xiàn)行會計體制下,企業(yè)在進行非同一控制下的企業(yè)合并在交易時多會產(chǎn)生巨額商譽。本文在構建商譽理論模型的基礎上,對金利科技在并購中商譽的產(chǎn)生、價值計量以及商譽減值的規(guī)避等進行了具體分析,主要得到如下結論:商譽在合并財務報表中直接反應為會計處理的結果,對其價值評估應使用割差法;而巨額商譽的產(chǎn)生源于并購活動中收益預測的不確定性和交易地位,利潤補償承諾是對其一種人為補償;最后,本文提出了商譽減值預測以及信息披露的方法,企業(yè)可通過對已有評估結果的修正了解商譽的減值風險并及早應對。
[Abstract]:In the current accounting system, the enterprise in the merger of enterprises under the same control at the time of the transaction will generate a huge amount of goodwill. Based on the construction of goodwill on the theoretical model of Jinli Technology in the merger goodwill, value measurement and avoidance of impairment of goodwill in detail. The main conclusions are as follows: goodwill in the consolidated financial statements for the direct reaction of the accounting treatment of the results, to assess its value should be used to cut difference method; and the source of goodwill in the income of huge mergers forecast uncertainty and transaction status, profit compensation commitment is the one kind of artificial compensation; finally, this paper puts forward a method of predicting the impairment of goodwill and information disclosure, enterprises can through the assessment of the existing understanding of the risk of impairment of goodwill and correction as soon as possible to deal with.

【作者單位】： 徐州工業(yè)職業(yè)技術學院;
【分類號】：F406.7;F426.61
【正文快照】： 圖1商譽價值評估思路圖在現(xiàn)行會計體制下,企業(yè)在進行非同一控制下的企業(yè)合并在交易時多會產(chǎn)生巨額商譽。2006年我國《企業(yè)會計準則(2006)》對企業(yè)的商譽進行了新的規(guī)范,將商譽單獨作為一項資產(chǎn)在報表中列出,體現(xiàn)了商譽價值的重要性和特殊性。資產(chǎn)評估準則中,商譽被歸類為不可，

本文編號：1438845