Goodwill Accounting Research

Goodwill accounting has been a touchy problem both in the regulation of accounting and in accounting practices because of its great differences among different countries. This thesis is attempted to do a systematic research on goodwill accounting problem. The thesis is composed of seven chapters. In the first chapter, the author discussed and analyzed the basic concept, content and characteristics of goodwill, and expressed some new op i n io n. The second chapter is about the international comparison of goodwill accounting research and goodwill accounting standards. In the third chapter, the author discussed the problem of recognition of goodwill, specially the internally generated goodwill; In the fourth chapter, the measurement of goodwill is discussed; The fifth chapter is about the accounting treatment of goodwill, a new method is raised;The sixth chapter is specially about the negative goodwill including its concept, its recognition and its accounting treatment and so on.In the last chapter, the necessity of development of goodwill accounting and its standards in China are discussed. And some suggestions are developed for development of goodwill accounting standards in China.