Research On The Accountant Of Enterprise Internally Generated Goodwill

Nowadays is an age of knowledge explosion and the internal management ofenterprises have gradually been focused on property right trading activities. Withthe emergence of merger and acquisition wave, this relatively new issues ofgoodwill accounting appear in front of the people. At present, more and morepeople are beginning to realize that to have this precious goodwill intangibleassets that can bring more benefit for the enterprise. At the same time, theinternally generated goodwill in the company’s assets in proportion graduallyincreased. People began to focus on the goodwill of accounting research, also hasmade some contributions. In the accounting theory area, goodwill is usuallydivided into two parts: generated goodwill and purchased goodwill. Thegenerated goodwill’s particularity is that it has excess profit ability. From theview of robustness and reliability, accounting area usually doesn’t confirm theinternally generated goodwill. Therefore, how to study the enterprise generatedgoodwill, how to break the traditional accounting theory framework, how toprovide more reliable and valuable accounting information have become a newtopic in the field of accounting research.This paper is divided five parts, the basic theory of internally generatedgoodwill and accounting problems in the study is the first need analysis. Afterthen, the related problems of enterprise generated goodwill such as recognition,measurement and amortization and disclosure will be researched in detailaccording to the part of the financial accounting. It will build a more rigorousself-created goodwill accounting research system. This paper first introduces thebasic theory of internally generated goodwill and expounds the differences andrelations of it with the purchased goodwill. After the analysis of the problems ofthe self-created goodwill in accounting research, affirmed that the necessity andthe possibility of self-created goodwill confirmation. Secondly discussviewpoints and methods of generated goodwill accounting, focus on the measurement of internally generated goodwill elaborate. This paper comparestwo methods of measurement and puts forward my own views on theimprovement of the method of excess earnings. Finally discusses internallygenerated goodwill amortization method and content of the principle ofdisclosure. I hope through internally generated goodwill accounting theorydiscussion and study provides a contribution to the development of goodwillaccounting.