商誉分为两个大类,一种是自创商誉,一种是合并商誉。对于自创商誉,我国的会计准则并不予以确认。对于合并商誉,其产生于企业合并,是合并企业的初始投资成本大于被合并企业可辨认净资产公允价值份额的那一部分。在新的会计准则下,对商誉的确认有了明确的规定。本文就新准则下商誉的确认进行探讨。 Goodwill is divided into two categories, one is self-made goodwill, one is the merger of goodwill. For self-made goodwill, our country’s accounting standards are not confirmed. For the merger goodwill, it arises from the business combination, which is the part of the merged enterprise whose initial investment cost is greater than the fair value of the identifiable net assets of the merged enterprise. Under the new accounting standards, the recognition of goodwill has been clearly defined. This article discusses the recognition of goodwill under the new standard.