International Comparison And Reference Of Goodwill Accounting

Goodwill has always being the focus in accounting theory circles.To the recognition,measurement of accounting element,the most controversial and longest discussion is goodwill.People has launched endless discussion on the definition, recognition,measurement of goodwill.But theoretical circles are having trouble coming to an agreement on this problem.So,in this paper,there was a comparison concerning goodwill accounting among different countries in order to find out the problems and differences in goodwill accounting standard in our country and put forward some suggestions to deal with the gaps.By the comparing and analysis the recognition,measurement,subsequent measurement of goodwill and the rules of accounting for negative goodwill in the IASB,USA,UK and other countries.This paper came to the conclusions as follows: our country should consider the influence of goodwill in non-controlling interests, thereby recognition the goodwill in non-controlling interests and attempt to advance a new goodwill measurement method in the recognition and measurement of goodwill; We can adopt the method of systematic amortization and impairment test combination in subsequent treatment of goodwill;According to the rules on disclosure in some countries,we should disclose the purpose of recognition of goodwill,amount,element, evaluation service and so on.To the treatment of negative goodwill,because negative goodwill is recognized as current profit and loss in our country which is not according with the nature of goodwill,so we need deferred amortize negative goodwill in the future.