On The Goodwill The Quality Of The Information And Its Accounting Treatment

The background of selection of the thesis topic:Goodwill is an asset mostly of knowledge form. With the advancement of science and the vehemency of competition, as a pivotal factor of the survival and development of enterprises, good will's function is more and more important. Up to now, academe has not come to an agreement in many problems, which arouse the confusion in economy practice.At present, with the rapid development of economy operation of corporation acquisition and assert reorganization, the value of goodwill in enterprise amalgamating takes up more and more important status. It affects the finance status and operating performance seriously and arouses the attention of party at interest in and outside the enterprises. In the reconstruct of joint stock system, there is the problem of goodwill. If the accounting disposal is not appropriate, it will induce the loss of state-owned capital. At the same time, in conventional accounting theory, self-creative goodwill does not need to be acknowledged and measured. However, with the change in enterprise's operating environment and the future development of accounting theory research, the basic theory of self-creative goodwill should be re-evaluated. The acknowledgement and measurement of self-creative goodwill becomes the focus. Goodwill accounting has been a touchy problem both in the regulation of accounting and in accounting practices because of its great differences among countries.As the consideration above, this thesis is designed to do a systematic research on good will accounting, in order to adapt to the market request and contribute to the theory research and practice ofsocialism market economy.The ideas and the structure of the thesis:The thesis is divided into seven sections:Section 1: The concept and quality of goodwill；Section 2: The characteristics of goodwill；Section 3: The recognition of goodwill；Section 4: The measurement of goodwill；Section 5: The successor accounting treatment of goodwill；Section 6: The disclosure of goodwill；Section 7: The conclusions and suggestions.Section 1 analyzes and comments on the concept and quality of goodwill, brings forward the own views of goodwill. Because there is not an exact and recognized definition, each kind of view of goodwill reflects the different lays of goodwill, the thesis dissertates and estimates the different views of goodwill from the angle of law, economics and accounting in respective, among which the thesis introduces the conception in accounting. Then from a famous rule in economics that equivalent capital gains equivalent profit, draw a conclusion of the economic quality of goodwill, that is the produce of excess profit is made by goodwill. In this basis, the thesis brings forward the own view of goodwill. Section 2 introduces the characteristics of goodwill. Because of the complexity of goodwill, there is no agreement of concept, content and characteristics of goodwill in accounting. If the basic problems of goodwill can not settled, the idiographic problem cannot solve consequently. Thus, this section analyzes the basic problems of goodwill based on section 1.Section 3 expatiates the recognition of goodwill. This section is an important part of the thesis. Because in goodwill accounting, the debate of the recognition of goodwill is the most vehement and lasting problem,the accounting treatment of goodwill is induced by the recognition of goodwill. From the angle of accounting, the essential conditions of recognition of any assert includes two parts. First, estimate if the assert is accordant with the definition of assert or not. Then, discuss the recognition and the influence to accounting information quality. Therefore, the thesis starts with the four convinced principles, those are definable, measurable, relativity and reliability and dissertates the recognition of purchased goodwill and self-creative goodwill respectively.Section 4 discusses the measurement of goo...