Research On Internally Generated Goodwill's Confirmation And Measurement

Along with the unceasingly thorough of property right transaction activities such as enterprise merger and acquisition, transformation, assets reorganization and the starting of knowledge economy, goodwill's accounting becomes the focal point which attract people's attention day by day. In goodwill accounting, the internally generated goodwill's accounting confirmation question has been the topic which the people debate unceasingly. This article has first discussed the internally generated goodwill confirmation, then has further studied internally generated goodwill's accounting measurement, amortization, disclosure.The article pointed out that the internally generated goodwill should confirm. On the internally generated goodwill initial measurement, the author compare the measurement attribute and choose, thought the cash flow current value in the future will be most suitable measurement attribute. On the measurement method, comparing the shears method of difference and superior earnings method ,the author favors in the shears method of difference. Particularly take the enterprise overall value with the future cash net current quantity discount value in the shears method of difference.In the internally generated goodwill following measurement, synthesing present domestic and foreign accountants several major points, the article compare the system amortization and the depreciation test. Thus obtain the internally generated goodwill following measurement, namely should not choose the amortization, but should carry on the internally generated goodwill depreciation test and appraise regularly.The accounting information disclosure is not only accountant the disposal procedure end point, but also the goal which accountant processes. Exspecially to the internally generated goodwill accountant research. After having discussed the internally generated goodwill confirmation, measurement, amortization, naturally continues to study its disclosure question. The final goal of internally generated goodwill information disclosure is supplying promptly and related accounting information to the information user. The internally generated goodwill information disclosure involves the disclosure method, the disclosure time and the disclosure content.The traditional financial report has a remarkable characteristic, that is only reflect in the fiscal statement when obtained the confirmation item on accountant, but reflect in other financial report, which the item does not confirm on accountant. Under the traditional accounting system, the internally generated goodwill does not satisfy the measurability and reliably, so it was out of the accountant confirms system, which it cannot be able to reflect in the fiscal statement naturally. Facing the tradition financial report's limitation, the author discuss the internally generated goodwill in the balance sheet, unified the concrete example to carry on the analysis.Studies of enterprise internally generated goodwill's accountant has the vital significance for the consummation of present goodwill accounting theory. This article to the internally generated goodwill's research is an experimental innovation, but the author is very easy regarding predecessor's research results because lacking enough profound understanding and comprehensive theoretical analysis At the same time, this research is still one kind of discussion about interim measure. In the long run, the development direction is still improve the concept frame of existing conceptual framework of financial accounting, which take the internally generated goodwill as a essential factor in the fiscal statements.