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商誉的减值在注册会计师考试中是个难点,理论内容很深,在教材中商誉的减值计算步骤繁琐,不利于会计人员学习。在执行《企业会计准则第8号——资产减值》的前提下,用实例对合并商誉的产生原因进行了分析,提出了完全商誉的计算方法,将企业总体价值与可收回金额相比,确定是否发生了减值损失。简化了商誉减值计算步骤,具有较强的实务操作性,以便帮助会计人员和考生能够快速进行会计处理。
Goodwill impairment in the CPA examination is a difficult point, the theory is very deep, in the teaching of impairment of goodwill steps tedious, is not conducive to accounting staff to learn. Under the premise of the implementation of “Accounting Standards for Business Enterprises No. 8 - Impairment of Assets”, the causes of the merger goodwill are analyzed by examples, and the calculation method of complete goodwill is proposed. The method of calculating the total goodwill is used to compare the total value of the enterprise with the recoverable amount Than to determine whether an impairment loss has occurred. Simplify the goodwill impairment calculation steps, with strong substantive operability, in order to help accountants and candidates to quickly carry out accounting treatment.