企业自创商誉的确认与计量

按照传统的会计处理模式和惯例，无形资产中可以辨认的专利权、商标权已予确认和计量，而对于商誉，国内会计准则规定，只有在企业并购时，才作为一项无形资产确认入账，即只对外购商誉进行确认和计量，而不确认和计量自创商誉．在新的经济形势下，对于自创商誉应该有新的认识，就对自创商誉的确认和计量问题做出一些论述．参5．

Discussion about the Recognition and Valuation of Internally Generated Goodwill

According to traditional convention of accounting treatment,patent and trademark,which are identifiable intangible assets,have been recognized and valued.However,it was stipulated in Chinese Accounting Standards that goodwill was recorded only when there was an exchange transaction that involves the purchase of an entire business.It meant that externally purchased goodwill can be recognized and valued,but internally generated goodwill could not be done like that.This paper was based on the background of ind...