本文關(guān)鍵詞： 商譽(yù) 確認(rèn) 計(jì)量 減值　出處：《財(cái)務(wù)與會(huì)計(jì)》2017年17期 　論文類型：期刊論文

【摘要】：本文以2016年度報(bào)告中計(jì)提巨額商譽(yù)減值的二六三公司為案例,通過對(duì)其商譽(yù)形成及減值過程的分析,發(fā)現(xiàn)我國會(huì)計(jì)準(zhǔn)則關(guān)于企業(yè)并購中形成商譽(yù)的會(huì)計(jì)確認(rèn)及后續(xù)計(jì)量的規(guī)定存在企業(yè)管理層自由裁量空間大、企業(yè)業(yè)績波動(dòng)幅度大的問題,進(jìn)而提出了改進(jìn)商譽(yù)會(huì)計(jì)規(guī)則的思路。
[Abstract]:In this paper, 263 companies with huge goodwill impairment in the annual report of 2016 are taken as an example, and their goodwill formation and impairment process are analyzed. It is found that the regulation of accounting recognition and subsequent measurement of goodwill formation in M & A of enterprises in our country has the problems of large discretionary space of enterprise management and wide fluctuation of enterprise performance, and then puts forward some ideas to improve the accounting rules of goodwill.
【作者單位】： 暨南大學(xué)國際商學(xué)院;
【分類號(hào)】：F626.115

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1 張?zhí)m;基于產(chǎn)品生命周期對(duì)Z公司商譽(yù)減值評(píng)估案例改進(jìn)研究[D];湖南大學(xué);2016年

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本文編號(hào)：1528961