Accounting for Goodwill.
在美国财务会计准则委员会框架下分析商誉问题，认为基于可计量性标准，商誉不应资本化，并指出直接冲销权益对财务比率影响较小，约40%的样本中商誉未单独确认。
Abstract This article analyzes the goodwill issue within the framework established by the pronouncements of the United States Financial Accounting Standards Board (FASB). The measurability criterion has been clearly established as one of the main principles of asset recognition by the FASB and should be given primary consideration in the selection of a method of accounting for goodwill. There is a problem of uncertainty of future benefits when acquisitions involve purchase prices based upon management's judgment regarding synergistic possibilities. Extensive efforts to identify the elements of the purchased intangibles may reduce the amount of the unidentified portion that has commonly been labeled as goodwill, but will not eliminate it. Application of the measurability criterion to business combinations suggests that this residual amount must not be capitalized. Direct write off of goodwill against equity produces minimal impact on the income-to-total assets and a modest impact on the debt-to-equity ratios of the companies included in our sample. However, one must note that even this modest impact is overstated. For approximately 40 percent of the observations, goodwill is not separately identified but is included with other intangibles in the other assets category. Therefore, the amount of time and effort spent by the profession to resolve the debate on whether or not to capitalize goodwill must be in proportion to the relatively small economic consequence of this problem.