华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2010年
5期
83~86
,共null页
商誉 计量 超额收益 资本化
商譽 計量 超額收益 資本化
상예 계량 초액수익 자본화
goodwill; measuring; abnormal earnings; capitalized
文章评述了商誉会计理论的发展和演变,揭示了商誉的外购误区,明确了商誉的自创本质,并将自创商誉划分为＂外围商誉＂和＂核心商誉＂,进而指出会计计量的重心应当指向＂核心商誉＂。在新超额收益论下,文章提出转化＂外围商誉＂,评估＂核心商誉＂的计量模式,并对＂核心商誉＂提出＂先定性,后定量＂的评估思路。
文章評述瞭商譽會計理論的髮展和縯變,揭示瞭商譽的外購誤區,明確瞭商譽的自創本質,併將自創商譽劃分為＂外圍商譽＂和＂覈心商譽＂,進而指齣會計計量的重心應噹指嚮＂覈心商譽＂。在新超額收益論下,文章提齣轉化＂外圍商譽＂,評估＂覈心商譽＂的計量模式,併對＂覈心商譽＂提齣＂先定性,後定量＂的評估思路。
문장평술료상예회계이론적발전화연변,게시료상예적외구오구,명학료상예적자창본질,병장자창상예화분위＂외위상예＂화＂핵심상예＂,진이지출회계계량적중심응당지향＂핵심상예＂。재신초액수익론하,문장제출전화＂외위상예＂,평고＂핵심상예＂적계량모식,병대＂핵심상예＂제출＂선정성,후정량＂적평고사로。
This paper clarified the nature of goodwill,and developed it as the guideline for measuring.After reviewing the evolvement of goodwill theories,the paper defecated that goodwill can only be created,indicating the dilemma in purchased goodwill.The paper also divided goodwill into ＂periphery goodwill＂ and ＂core goodwill＂,and focused on the measuring of core goodwill.Periphery goodwill can be transferred to other intangible assets,while core goodwill should be evaluated in quality and quantity.
