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什么是商誉会计

企业分类的主要方法是将它们划分为有形资产，它有一个单独的存在于业务（例如建筑、土地、机器），但并不包括无形资产。在一些突出的例子中无形资产包括商誉，专利和商标的研究与开发的支出。无形资产通常是建立在组织成立后的一段时间内，由公司自身形成而不是从外部来源获得，并且很少单独出售。他们通常只能出售结合相关的有形资产。

罗宾斯，在他的文章“FRS 10：商誉及无形资产”确定了企业商誉的三个来源。他写道：

1. 员工的专业知识：现行的会计准则不允许将知识和商业智慧列入资产负债表。在这种情况下，将没有对劳动力价值或人力资源专业知识的宽容，使其无法作为资产记录在资产负债表上。

What Is Accounting Goodwill

The main method used by businesses to classify assets is to split them into tangible assets, which have a separate existence from the business (examples of which would include buildings, land and machinery), and intangibles which do not. Some clear examples of intangibles include goodwill, patents, research and development expenditure and trademarks. Intangible assets are usually created within the organisation over a period of time, by the company itself, rather than acquired from an external source and are rarely sold off individually – they can normally only be sold in conjunction with associated tangible assets. 

Robins, in his essay 'FRS 10: Goodwill and Intangible Assets' identifies three sources of goodwill within a business. He states these as: 

1. Expertise of the workforce: Current accounting practices do not allow for the inclusion of knowledge or business acumen to be included within the balance sheet. In this way there is no allowance for the expertise of the workforce or the value of human resources to be recorded as an asset on the balance sheet. 

2. The reputation of the product(s) of the business: Often, if the product has a household name attached, which generate positive connotations then sales and profits will be 'boosted' on the basis of that reputation. 
3. The general economic environment: Current levels of interest and exchange rates as well as levels of investor confidence generally will have a major influence on the value of businesses and will therefore also affect the amount of goodwill attached to a business at any one time. 

Accounting for goodwill within the balance sheet has now been considered to be one of the most controversial aspects of financial reporting as there is no provision within the balance sheet for non-purchased goodwill. 
THE DIFFERENCE BETWEEN PURCHASED AND NON-PURCHASED GOODWILL 

Goodwill can be classified into ‘purchased' and ‘non-purchased goodwill'. Rohan defines the difference between the two as follows: 
'Goodwill may be classified into ‘purchased goodwill' and ‘non-purchased goodwill'. Purchased Goodwill arises from the acquisition of an existing business, while non-purchased goodwill has been built-up over time and cannot be verified objectively'. 
By its very nature of being difficult, or in some cases impossible to identify, non-purchased goodwill is unable to be included on the balance sheet. 

Non-purchased goodwill (often known as inherent or internally generated goodwill): 

• Cannot be attributed to separately identifiable expenditures. 
• Is intrinsic to the business. It cannot be sold as a separate asset. 
• has a value may fluctuate widely according to internal and external circumsta本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。