Theoretical Aspects of goodwill to study the paper

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Theoretical Aspects of goodwill to study the papers _

goodwill as a non-identifiable intangible assets, need to study many problems, it is difficult. The traditional theory of goodwill accounting, accounting practices for goodwill on the one hand provide some theoretical support; the other hand, the shortcomings of traditional accounting theory of goodwill, but also the goodwill of all the contradictions and conflicts. Purchased goodwill and own the points, purchased goodwill, and sometimes are called Goodwill, and China, For the more comprehensive and more systematic to find out they are, it is necessary in respect of goodwill from some of the basic theory and debate begins. One, goodwill was: what is the nature of goodwill is probably caused by different perceptions of goodwill related to the main reason for disagreement on other issues. 20 years of this century, Mr. Yang Rumei in his book reputation of the nature of the summarized into the following five aspects: First, due to internal staff on the good relations which have a particular value; the second is the value of its existence longer and more stable; third is for sale; Fourth, it can be the occasion of the transfer monetary measure; Fifth broad sense, all organizations because of the enterprise sound and properly managed system of benefits gained, therefore, he believes, are many reasons for the formation of goodwill, in addition to sales of goodwill there is production on the goodwill and financial reputation. Mr. Yang Rumei of these views can be said for future generations understand the nature of goodwill, to lay a foundation. 70 years, American Accounting scientist Hendrickson (ESHendriksen) in his book translation), Ericsson supplies accounting books Press, 1987.) book, from an accounting point of view of the nature of goodwill made the following three explanations, known as goodwill, value; (2) the excess return value; (3) Total value of accounts. The goodwill of the business may come from a favorable geographical location, the exclusive privilege and good management level and other factors, and that when a business enterprise in the purchase price exceeds the sum of the value of its various assets, the part can be regarded as the more than The cost of these intangible attributes. The reasonableness of this theory is that business people do have good or bad impression, good corporate image is the enterprise to obtain excess returns is an important factor. The flaw is that the enterprise value of goodwill is difficult to measure in monetary terms, this, this particular stress on the accounting measurement in terms of science, will be a very serious flaw. Here, the influential scholars GR Catlett and N.0. Olsen, in his 1968 collected works published in Accounting Research No. 10, Under the concept of earning power of goodwill is the most realistic. Let and let the entire enterprise by the main motive is to obtain the future profits. in this subject and let the company make the transaction identified by the behavior of the value of the enterprise is earning power evaluation. such gains power through the enterprise as a whole is worth more than the specific amount of the financial resources and property rights is reflected. basic elements - economic resources, profit potential, the three elements of monetary measurement, is inadequate scientific characterization of goodwill, the relevant theoretical research has not kept up, in addition to interference while the other two points of view, making the lack of qualitative theory of goodwill root theory support, guidance on the role of goodwill accounting practice appears weak weak. Value of goodwill to continue to operate the concept itself is not considered a separate interest-bearing assets, but only special pricing account, it shows that the total assets of the entity's value (overall value), more than the sum of their individual values, namely, the sum of its components. Concepts that are not recorded assets, goodwill is measured such as the excellent management and loyal customers, and other factors conducive to the formation of the location of the assets is not recorded the results of a representative figure of this view is John. B. Canning, in his 1927 book to generalize. characteristics. Unfortunately, this is a qualitative theory into practical methods of operation. What is more, for a total price of an account of some of the supporters, in turn calculated from the accounting evolved into mathematical terms, completely lost its qualitative theory of taste. 80 years, the United States Kieso (DEkleso) and David Ghent (JJWeygrandt) two professors in the co's the following two aspects: First, it represents the cost of access to the net assets of the difference between their fair value; second is higher than the society it represents the average level of corporate profitability. Can be seen, the two views of Professor Heinz with the aforementioned theory is consistent. Through this analysis, we believe that the following constitutes an important part of the nature of goodwill, (1) Goodwill is a unique company to bring in the future economic benefits over the economic resources This is an economic resource is found the only standard of goodwill, which, basically reached a consensus academics; (2) the formation of goodwill and play, and the enterprise as a whole rather than a factor related to these Some elements of Other intangible and tangible assets separated, can not really refer to it as a tangible or intangible assets arising from the additional value, which mainly affects the question how to measure goodwill; (3) can be purchased from outside, can also In the internal form, the formation of many reasons, you can believe that companies in all stages of production and management, all aspects of the various expenses and goodwill are all of the formation of a link, from the perspective of strengthening the system of the whole enterprise management and staff management, is the formation of the foundation and source of goodwill; (4) goodwill is measured in monetary terms, and its determination is based on the overall business can be transferred at some point the value of its tangible assets and identifiable the difference between the fair value of intangible assets. In general, it should be positive, special circumstances, it may be negative, that Second, the goodwill is: how is reflected in the accounts table recognized goodwill is recognized as goodwill on which the accounting elements of any kinds of breakdown, when found, these two interrelated issues. View from the source of goodwill, including purchased goodwill and internally generated goodwill. In this regard, the accounting profession's basic views can be summarized as: (1) purchased goodwill is recognized in the acquisition, generated goodwill can only be confirmed when the transfer of property rights in the enterprise, which is the most recent academic criticism of the traditional theory of goodwill the most violent places. (2) purchased goodwill, may be formed in the business of another company acquired 100% of the voting shares in another company may only acquire the majority of the voting shares in the former case,[link widoczny dla zalogowanych], there may be two situations: First, the purchaser's legal status has been lost, said the text appears before the merger or the new combination, and the other is to buy the legal status of the surviving, but also is the possibility of holding merger, the merger Goodwill on the purchase of companies with only the majority of the voting shares of the situation is no different. The formation of the holding merger goodwill, academia, book reflects the law. As to how to reflect them in the book, academics have the following three treatment methods: 1. Be recognized as a separate asset, and its expected to be amortized over the effective life of, or charged a fee, or offset to retained earnings. Reason for holding this view, (1) From an accounting perspective, enterprises are willing to get the excess cost of net assets of the acquired companies, because such excess costs means that the inflow of excess returns in the future, in accordance with than the principle, should be made on consolidation goodwill recorded as an asset first and then, then the principle of benefit sharing in the benefit period were, with the excess return during the match ratio. (2) look at the realities of economic life, science and technology, peer competition in the purchase of one or some aspects of the changes to goodwill may not last forever, and as time goes by, the enterprise purchased goodwill the ability to contribute will be gradually reduced, and therefore should be amortized. 1AS22 and China will be declining, and therefore, more appropriate approach is to purchased goodwill system within a certain period in accordance with the method of amortization. This is an accepted international practice. 2. Be recognized as a permanent asset, not amortized, unless there is evidence that its value had continued to fall. The reason is that on the one hand the value of purchased goodwill in future operations will be maintained, will not decline; the other hand, the goodwill from the acquisition of normal production and business activities of the costs incurred, these costs have been the enterprise to be included in the statement that if purchased goodwill to be amortized by the income statement period, then these costs will be re-count, and, may be such an illogical phenomenon: businesses thrive reap excessive profits at the same time period, a downward trend in the book goodwill. 3. Be written off directly to retained earnings. The reason is difficult to determine the value of goodwill can not exist alone, nor their respective factors were determined separately from the total in the company after the merger, the existence of such a questionable reputation. Therefore, prudent and should not be recognized as an asset or expense and retained earnings should be considered an offset. In fact, the above approach can be summarized as this two modes: (1) can be amortized assets model. Mainly the United States, Canada, Japan, the United Kingdom and the International Accounting Standards Board and other use, including the United Kingdom and the International Accounting Standards Board has experienced twists and turns for some time, before 1990, the United Kingdom Companies Act provides that Goodwill can be shared as a sales of assets can also be directly offset against equity holding company, but this method too much pressure on the equity and the equity method as a direct offset against the increased consolidated revenues in future years was denounced as fraud. So, in 1990 <DIV class=

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