首先,现行会计处理方法对商誉确认时间的滞后有悖于会计信息披露的及时性原则。设想,如果某企业保持着高于行业平均利润的超额盈利能力,但由于一直没有发生合并行为,那么该企业所拥有的这部分商誉就始终无法得到确认,对企业来说,应该如何向报表使用者解释他们长期拥有的超额报酬呢?而报表使用者又如何读解企业的超额获利能力呢?这种确认方法显然是不合理的。 First of all, the lag of the current accounting treatment method on the confirmation of goodwill runs counter to the principle of timely disclosure of accounting information. Imagine, if an enterprise maintains an excess profitability that is higher than the average profit of the industry, since the merger has never occurred, the goodwill it owns remains unconfirmed. For the enterprise, how to report Users explain their long-term over-remuneration it? The report users and how to read the company’s excess profitability? This confirmation method is clearly unreasonable.