Research On Accounting Treatment Of Goodwill For High-tech Enterprise

Along with the deepening of economic globalization and the rise of knowledge-based economy, goodwill accounting becomes the focus of people’s theoretical research day by day. M&A leads to huge combination goodwill.Raising from the enterprise merger, combination goodwill is the balance between the merger costs and the fair value of net assets of the acquired company.The fundamental reason of this phenomenon lies in the difference between the actual value and book value,that is,the internally generated goodwill. With the advances in technology and economic development, internally generated goodwill becomes more important in the future development of enterprises. Especially for the high-tech enterprises, the value of core technology accounts for a large proportion of the enterprise value, and having the generated goodwill related to the business survival. However, the generated goodwill does not have relevant measurement criteria internationaly. When comes to our country, our accounting theory is still on the construction,and our Accounting Standard for Business Enterprises still on the stage of convergence with the International Accounting Standards.Facing reality bravely, I choose"Research on accounting treatment of goodwill for High-tech enterprise"as my research Project.This Paper consists of five parts:in the first Part, the background, incentives, literature review and methods of research are introduced. In the second part,the author int roduce the basic concept, content, measurement attributes and measurement model of goodwil. The third and fourth part is the core of the article,in this part the author analysis the industry characteristics of high-tech enterprises and the treatment under the guidance of the existing accounting standards on goodwill accounting to point out the problems and the impact on the financial statements, at the same time express the oppinion of the recognize for goodwill, measurement and disclosure.The last part is about the prospect of research,her deep thinking through writing and her wishes of making great break on goodwill accounting.