摘要
本文回顾企业合并和商誉会计准则形成的政治过程,总结执行该准则的积极意义与负面影响,剖析与评价IASB改进相关准则的设想与分歧。作者认为,IASB的改革设想难以从根本上消除现行商誉会计准则的弊端和负面影响,建议我国各方积极参加该准则改革的大讨论,及时向IASB反映中方的意见与诉求,并努力做世界各国相关方面的工作,以期根本改善该准则,缓解现准则造成的负面影响,提高相关会计信息的质量,推动企业和证券市场的健康发展。
This article reviews the political process of the accounting standards for goodwill,summarizes the positive and negative effects of the standards,analyzes and evaluates IASB’s recent proposal for improving related standards.The authors believe IASB’s proposal would not fundamentally eliminate the negative effects of current accounting standards for goodwill.We recommend that all parties in our country actively participate in the discussion of the reform,convey China’s opinions and demands to the IASB in a timely manner,and cooperate with countries all over the world to fundamentally improve the standards,so as to alleviate the negative impact of current accounting standards,improve the quality of relevant financial information,and promote the healthy development of enterprises and capital market.
作者
张为国
解学竟
Zhang Weiguo;Xie Xuejing
出处
《会计研究》
CSSCI
北大核心
2020年第12期3-17,共15页
Accounting Research
