Consolidated Goodwill Research

The issue of goodwill, always is the focus of the accounting theory, common accounting theory believed that the goodwill divides into two parts: the internally generated goodwill and the combination goodwill (also called purchased goodwill). In the various countries' practice, the disbursement which generates internally generated goodwill processes as expense, but enact special regulations about recognition, measurement, record and disclose of combination goodwill. The reason lies in: Consideration from reliable and discreet principle, Due to the reasons which forms the goodwill is diverse, The Internally generated goodwill is often difficult measured accurately. Therefore the combination goodwill is most important in goodwill accounting.Historically, the enterprise combination is the basic drive which goodwill accounting develops, Since late 19th century, due to the increasingly competition, the whole world has altogether experienced five baptism of merges tides, specially since the 1990s, the global business combination tide has been mushroomed, even has achieved the frantic degree. Such as the case of combination of Time Warner Inc, 13.2 billion US dollars is paid for the goodwill in total 14 billion. Facing the so large amount of goodwill, the influence of its processing is huge, therefore, how to enact standard of combination goodwill become focus of argument by the accounting theorists. But up to now, accountants do not yet achieve the mutual recognition about connotation, recognition, measurement, record, disclosed and so many questions of combination goodwill, thus causes difference correlation stipulation in various countries.With China's entering into WTO and the state-owned enterprise reform deepening along, in the opening China, enterprise's combination is active day by day, the issue of combination goodwill is also becoming the question which our country accounting theorists must face. Although it has related "combination accountant theory" and "goodwill accountant standard" in the western economic and accountant world, our country market system starts late, the combination also belongs to the newborn business, no special correlation criterion is enacted, the related standard has...