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小议在建立我国商誉会计准则中亟待明确的两个关键问题
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【摘要】近年来，尽管在商誉会计准则建立这一问题上，不同的学者提出的具体措施层出不穷，但大多仍是基于传统理论中把商誉划分为外购和自创两类作分别处理，但本文首先力图表达的一个观点就是：商誉只存在自创，而没有外购。在明确了外购商誉不应予以确认之后，笔者对自创商誉计量方法的选择问题进一步作了简要的阐述。
【关键词】商誉会计准则 外购商誉 合并价差 自创商誉
【Abstract】 In recent years, although on the issue of instituting the accounting standard of good will different scholars have proposed specific measures in an endless stream, most of them still based their views on the traditional theory, which divides the goodwill into two parts: internally developed goodwill and purchased one. However, a viewpoint that this paper strives to express at first is: The goodwill only exists in the form of internally developed one, and there is no purchased goodwill. After defining that purchased goodwill should not be confirmed, I then further elaborate the choice of measuring ways of goodwill 。
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