The Accountant Research Of Enterprise Internally Generated Goodwill

With the coming of knowledge-based economy ages as well as the popularity of the purchase and incorporation of companies, more and more people realize that the goodwill is valuable intangible assets and the precious treasure. Many scholars studied the accounting for goodwill and also obtained some results. However, Being constrained by the theoretical localization in traditional accountancy, the research focused on the purchased goodwill and a shortage of internally generated goodwill was obvious. So the study of internally generated goodwill has become the new field of accountancy research.This article by the standard analysis primarily, the standard analysisand the real diagnosis analysis unifies, auxiliary by method and so on logical deduction, induction and comparison, according to financial inventory accounting each processing link, the system studied the enterprise internally generated goodwill to confirm, the measurement, the amortization and disclosed the related question, attempted to construct a more rigorous internally generated goodwill accountant to study thesystem. In the internally generated goodwill confirmation, the measurement aspect have carried on more elaboration, and to the internally generated goodwill measurement,disclosed and so on the content has carried on the innovation, through provides the model take the time to the internally generated goodwill accountant'stheory discussion and the research as internally generated goodwill accountant and even the enterprise internally generated intangible asset theory development.Main research in thesis contents is as follows:Chapter 1 is a general introduction. In this section, the author reports the back ground of this research, the achievements at home and abroad, the methodology, then the main contents and the structure of the paper etc.Chapter 2 is rationale. It researched intangible asset elementary knowledge and introduced the goodwill and the internally generated goodwill basic characteristic. Chapter 3 internally generated goodwill recognized. Through analysis of the views of different scholars.combining elements of the FASB for the four internally generated goodwill analysis. Internally generated goodwill meet the definition of assets and measurable, relevance and reliability.Chapter 4 concerns the measurement of internally generated goodwill. The author thought current value of future cash current should be chosen as the measurement attributes of the internally generated goodwill. In choosing the method of measurement, summarized, analyzed and evaluated from the perspective of the financial value of the goodwill of a few self-assessment method.The linear programming method be choosed for the measurement of the goodwill .Chapter 5 internally generated goodwill amortization with disclosed. Whether first has carried on the analysis to the internally generated goodwill value amortization argument, proposed should not give the internally generated goodwill as the permanent property the amortization, and should at the end of term to request specialized legally obtain the corresponding qualifications in accountant the appraisal organization and to carry on to the internally generated goodwill value evaluates, according estimating again to adjusts its book value. We also studied the internally generated goodwill in this chapter to disclose the question, suggested to internally generated goodwill disclosed divided three step walks, and the row showed to the internally generated goodwill table in with the table outside disclosed has conducted the research .Chapter6 internally generated goodwill accountant processes the difficulty and the improvement tentative plan. Internally generated goodwill accountant studies receives traditional accountant the theory frame the fetter, also hasthis certain difficulty to its break through. Simultaneously the current measurement method and the measurement personnel's quality also with difficulty meets its need. The internally generated goodwill value ownership question also should discuss, because the internally generated goodwill value produces has the various factor, also has the capital the function, also has the human resources the function, latter function possibly bigger some . Therefore we must solve in the internally generated goodwill research problem, must from construct new accountant thetheory, the transformation custom thought pattern, enhances accountant personnel's aspect and so on quality obtains.