The Trend of Accounting for Purchased Goodwill and it's Lessons for China
- 管理学院－已发表论文 
合并商誉会计处理方法主要有系统摊销法、直接冲销法和永久保留法三种。其中系统摊销法运用最为普遍。但是 ,美国最近取消了系统摊销商誉的做法 ,而只确认商誉减值。其原因主要在于商誉摊销可能造成的经济后果。从理论上讲 ,应当逐期评估商誉的公允价值 ,以确定是调高、降低还是维持其账面价值。但从我国现实考虑 ,系统摊销并辅以确认减值的方法较为可行。There are three methods of accounting for purchased goodwill: systematic amortization, capitalization without amortization, and immediately write-off against equity. Systematic amortization method is the most widely used one. FASB has changed from systematic amortization to non-amortization. The main reason lies in the economic consequence to be possibly caused by amortization. The theoretical optimal method of accounting for goodwill is to appraise its fair value to determine writing up, writing down or just keeping the book value. But in China, systematic amortization supplemented by impairment may be the most feasible method.