The huge amount of goodwill generated by mergers and acquisitions has the risk of substantial impairment,and the problem of its subsequent measurement has become increasingly prominent.The conceptual framework of financial reporting guides the formulation and evaluation of accounting standards,but there is a logical contradiction in terms of goodwill amortization or impairment.From the perspective of the conceptual framework of financial reporting,combined with the historical development of the conceptual framework of financial reporting,this paper finds that the confusion of the measurement basis and the change of accounting concepts in the conceptual framework are the root causes of the difficulties in the following measurement of goodwill.In addition,China's current accounting standards can not take on the function of the conceptual framework,so to solve the problem of China's goodwill should be based on the construction of the conceptual framework and combine with its own characteristics to improve the efficiency of impairment test.
关键词
商誉后续计量/计量困境/财务报告概念框架/减值测试/系统摊销
Key words
subsequent measurement of goodwill/measurement dilemma/conceptual framework of financial reporting/impairment test/systematic amortization
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