企业并购中合并商誉问题研究

企业并购中合并商誉问题研究(12000字)
摘  要：随着全球日益加速的并购浪潮，人们对企业合并的相关会计处理越来越关注。其中尤为重要的是并购过程中合并商誉的问题，已成为会计实务和理论界所关注的焦点。本文首先介绍目前全球并购环境下企业并购中合并商誉的确认和计量的一些观点，然后进一步对合并商誉的确认、合并商誉的计量这两个方面存在的问题进行分析，并在此基础上提出建议和策略。
关键词：企业并购；合并商誉；确认；计量

Study on the Problem Goodwill in Merger＆Acquisition
Abstract: With the acceleration of global Merger and Acquisition wave of mergers, people pay more and more attention of the relevant accounting treatment. One particularly important during the merger of goodwill combined accounting practice and theory has become the focus of attention. This paper introduces some opinions about the confirmation and calculation of goodwill under the global environment, then analyze the problems of goodwill confirmation and goodwill calculation , and put forward suggestions.
Key words: Merger and Acquisition; Merger of Goodwill; Confirmation; Calculation