Goodwill meets the conditions of asset recognition and should be recognized as an asset of an enterprise, which belongs to the category of assets. The existence of goodwill cannot be related to

The enterprise itself is separated and unrecognizable, so it does not belong to intangible assets. In addition, the goodwill formed in the business combination,

Accounting Standards for Business Enterprises No.6-Intangible Assets is not applicable, but Accounting Standards for Business Enterprises No.8-Asset Impairment is applicable.

Value "and" Accounting Standards for Business Enterprises No.20-Business Combination ".

Expanding knowledge: what is goodwill?

The potential economic value that can bring excess profits to enterprises in the future, or the expected profitability of enterprises exceeds.

Capitalized value of normal profitability of identifiable assets. Goodwill is an integral part of the overall value of an enterprise. enterprise merger .

It is the difference between the investment cost of the purchased enterprise and the fair value of the net assets of the merged enterprise. Quotient is intangible that cannot be accurately referenced.

The characteristics of assets are: (1) There is no physical form. (2) Goodwill is integrated into the whole enterprise and cannot exist alone.

Nor can it be sold separately from other identifiable assets of the enterprise. (3) Another factor that contributes to the formation of goodwill,

It is difficult to use a certain method or formula to price separately. Only by looking at the enterprise as a whole can we see the value of goodwill.

It will take time to determine the total amount. (4) In business combination, the actual value of goodwill can be confirmed, but it is the same as the founder.

There is no direct connection between the expenses incurred in the process of reputation. The existence of goodwill does not necessarily have all kinds of accidental things to establish it.

Cost.