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Study on Goodwill Accounting

Author: YanZuoZuo
Tutor: DongXueYan
School: Shandong Agricultural University
Course: Agricultural Economics and Management
Keywords: Goodwill Generated Goodwill Purchased Goodwill Intangible assets Excess returns
CLC: F230
Type: Master's thesis
Year: 2003
Downloads: 1306
Quote: 1
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Abstract


With the advent of the era of knowledge economy, intangible corporate assets, the proportion is growing, intangible assets has become a major part of the assets of some companies, such as Microsoft. Goodwill as the most intangible of intangible assets, increasing its role in the enterprise management. With the deepening of China's economic reform, especially in recent years, corporate mergers and acquisitions the emergence of a wave of goodwill had to be placed in front of China's accounting staff. Particularity and complexity of the goodwill itself, its scientific confirmation, measurement, recording and reporting has been the focus and difficulty of the accounting profession, many scholars have different views and opinions from different angles. Theoretical differences, however, will make the Practice lack of unified and standardized. Strengthen the goodwill accounting theory research and discussion, in this case, is of great significance to improve the quality of accounting information for standardized and uniform accounting practices. The paper is divided into nine parts: Part I, Introduction. Mainly on the purpose and significance of the the goodwill accounting research topics, the research status at home and abroad, as well as the study's research methods and technology roadmap. The second part the goodwill accounting background to the study. This section mainly on the study of the social background of the goodwill and theoretical background. In this paper, the knowledge-based economy as the social environment of goodwill accounting research illustrates the need for goodwill accounting research; to intangible assets theory as the theoretical background of its research, the theoretical basis of the existing goodwill accounting research. The third part, the concept of goodwill. The part of the author from the historical evolution of the accounting profession of goodwill know about, then in excess earnings outlook for the accounting profession on the goodwill defined intangible resources concept, Total price account concept were reviewed on the basis of the goodwill definition as goodwill is the ownership and control of the enterprise to enable businesses to obtain excess returns (excess earnings) but not specifically identifiable intangible resources. Finally, the goodwill elements, the characteristics of the goodwill. I believe that, business management and organizational advantages constitute the most essential elements of the goodwill. Goodwill is intangible, dependent, cumulative, long-term existence and risk characteristics. The fourth part, recognition of goodwill. This section first describes the general standards of accounting recognition, the analysis then own goodwill recognized from the three aspects of the accounting objectives recognized accounting standards, accounting principles, and draw own conclusions of goodwill should be recognized. Finally, according to the accounting recognition lt; WP = 6 gt; standard analysis of purchased goodwill can confirm, and made specific of purchased goodwill under the merger and consolidation method confirm. The fifth part, the measurement of goodwill. This section first describes the accounting measurement theory, and on this basis to draw on the relevant theories and methods of evaluation of intangible assets, goodwill is measured from the two different modes of direct measurement and indirect measurement. Direct measurement mode (excess return mode) multiples method for the measurement of goodwill mainly includes excess returns, excess income capitalization approach and the excess return conversion method. Indirect measurement mode, the measurement of goodwill by deducting the fair value of the identifiable net assets value of the enterprise as a whole. Part VI, the accounting treatment of goodwill. This part of the first analysis of of purchased goodwill accounting treatment of the controversy and disagreement, and then the United Kingdom and the United States, respectively, in the accounting treatment of goodwill \learn from the British, the United States purchased goodwill accounting handle the latest progress on the basis of the author proposes to create their own goodwill as an intangible asset, accounting for annual revaluation of its value, Finally, the example system demonstrates goodwill accounting process. Part VII, the goodwill accounting information disclosure. This section discusses the content and format of the disclosure the goodwill of accounting information with the form of financial statements, and supplementary information, and other financial reports. Part VIII, negative goodwill. This section by analyzing the negative goodwill exists, the nature of negative goodwill and negative goodwill accounting treatment, concluded: negative goodwill is an objective reality, by its very nature, is due to be merged enterprises to reduce the transaction costs, resulting in a merger a cheap purchase capital gains, negative goodwill accounting treatment should be included in capital surplus of the merged enterprise. Part IX of the establishment of the goodwill Thoughts and Suggestions. This section first discusses present an overview of our goodwill accounting, and then combined with the specific circumstances of the establishment of China's goodwill accounting Generated Goodwill, purchased goodwill, negative goodwill and other issues to think, the last of the Establishment of the goodwill recommendations.

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