The Comparative Research Of Internally Generated Goodwill And The Purchased Goodwill

Goodwill is increasingly becoming the core of the accounting academic community, Based on the generated goodwill and purchased goodwill comparability study generated goodwill and purchased goodwill to explore the internal unity on the one hand can help build goodwill accounting system so that information users in the decision-making more better understand the company's financial position, operating results and cash flow; the other hand, to better reflect the business condition of the assets, objective and truly reflect the assets of enterprises and profitability compared.In this paper were generated goodwill and purchased goodwill from the recognition and measurement of some recognized way to analyze in order to create their own measurement of goodwill and purchased goodwill method were compared to seek generated goodwill and The unity of quantity purchased goodwill, and analysis of current accounting standards identified in the purchased goodwill is reflected in the extent to which the goodwill is part of the merger.Generated goodwill and then examine the relationship between purchased goodwill is mainly generated goodwill and purchased goodwill from the elements, characteristics and follow-up comparative analysis of accounting treatment proved generated goodwill is purchased goodwill Based on internally generated goodwill and purchased goodwill is only the form of market performance in order to further clarify generated goodwill and purchased goodwill relations, and explore the ultimate source of purchased goodwill. By internally generated goodwill and purchased goodwill to analyze the homogeneity obtained generated goodwill and purchased goodwill basis of comparison is a problem.Again, through internally generated goodwill and purchased goodwill on the quality and quantity on the uniform and can be comparable to analyze the current accounting treatment for goodwill and purchased goodwill own comparability of accounting information related to Facing difficulties.Finally, this paper at this stage for internally generated goodwill and purchased goodwill accounting treatment of accounting standards and put forward on improving the comparability of internally generated goodwill and purchased goodwill recommendations. Through this study, I believe that internally generated goodwill and purchased goodwill is the inherent unity, there is a comparable basis, and purchased goodwill is generated goodwill in the market manifestations. As this stage to compare the two there are some difficulties, therefore, should be from internally generated goodwill should be recognized, and is carried out step by step; and should learn from the advanced experience of foreign countries, to establish a complete accounting system; Accounting professional conduct of employees should also be increased, and so these aspects to improve the comparability of accounting information.