Goodwill Accounting Research

With rapid economic development, as an important intangible asset of the enterprise, goodwill has an important impact on the survival and development of enterprises. The integration of the global economy, goodwill accounting information can help the users who use the accounting information to understand the true value of enterprise assets, and help enterprises to fully utilize the resources and enhance its international competitiveness on the market.But, so far, in the accounting profession of theoretical and practical has not reached a consensus with goodwill, there are a number of issues such as: the definition of goodwill, the recognition and measurement of internally generated goodwill, the measurement of the combination goodwill and so on. February 15, 2006, Ministry Of Finance People's Republic Of China issued a formal system of corporate accounting standards. Under when non-identical control business combination, buys the buyer involution and the cost is bigger than in the merge to obtain is purchased only then identifies the net assets fair and just value share the difference, must confirm for the goodwill. The merge cost is smaller than in the merge to obtain is purchased only then identifies the net assets fair and just value share the difference, first to obtain is bought buyer each item to be possible to identify the property, the debt and or has the debt the fair and just value as well as the merge cost measurement carries on reexamines, after reexamined merged the cost still to be smaller than in the merge to obtain is purchased only then identifies the net assets fair and just value share, includes its difference works as time profit and loss. Goodwill standardized processing, to our country goodwill accountant's development promoter action, to our country correlation economy development standard function simultaneously. The new 'Enterprise Accounting Standards' in the implementation of Chinese listed companies, in the guidelines on the treatment of goodwill related to the more specific requirements, whether this provision will fit China's economic development, are worthy of our concern and research.This article will cut into the spot take the goodwill integrant part to carry on accountant the goodwill the thorough research, discuss 'coordination effects' between goodwill integrant parts, and with the focus on recognition and measurement of internally generated goodwill and the combination goodwill. Through the goodwill accounting standards at home and abroad comparative study, found the definition about goodwill in Chinese Enterprise Accounting Standards, analysis the effect on Chinese business performance. The structure and framework on the basis of a set of norms to improve the economic development and can effectively carry out its specific practice of the theory to the goodwill accounting system proposals.