Changes Of Goodwill Standards And Their Inference On Enterprises

In the progress of social economy's highly developing, the accounting theory and accounting standards are also consummating and developing. Under the global economic integration's influence, the combinations of the enterprises also increase day by day. How to deal with the goodwill becomes a focus in the accounting field. The developed countries have developed accounting standards of combination. Our country's accounting standards still need to be developed for effect of the economy. But, in the past years there also are many changes and completing of the combination's standards. I choose the goodwill standard's changes and their effecting to the enterprise as my study. I have studied the progress of the goodwill standards'development in the past years.First, this paper summarized the goodwill's basic concept, nature, integrant part, appraisal and measure method. Then I had an analysis of the development of our country's goodwill standards. I also had an analysis of their cause and affection. Every change will bring a lot of discussion and debating, also much forecast of the future. In order to find the truth I have made a study about the affection of the goodwill standard's changes basis the real statistics.