随着我国经济的发展,企业合并不断增加,企业合并商誉及其帐务处理问题,越来越成为会计处理的难题与热点,企业合并过程中形成的商誉处理显得尤为重要,本文就商誉在企业合并过程中的确认、计量、减值问题进行深入的分析与探讨。 With the development of economy in our country, the business merger is increasing constantly, and the business merger goodwill and its accounting problem are more and more become the problems and hot spots in the accounting treatment. It is very important to deal with the goodwill formed in the business merger process. Fitch in the process of enterprise consolidation confirmation, measurement, impairment issues in-depth analysis and discussion.