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Abstract: Along with the coming of knowledge economy, intangible assets takes more and more proportion in the company assets, it becomes mainly part of it in some companies, such as Microsoft. As the important intangible assets, goodwill play more and more important role in the management of company day be day. Meanwhile, according to the restructuring of economy system, especially Mergers and Acquisitions come forth, goodwill have to be faced in front of accountants. But due to the particularity and complexity of goodwill itself, how to identify, measure, record and report scientifically become to the focus and difficult point, different points of view are provided by different experts. Strongthen the research and study of accounting thoery of goodwill, it's important for specify and unify accounting practices, enhance the information quality of accounting. This paper studied preliminarily for the concept of goodwill, identification, measurement and accounting solving of goodwill, step forward to take care of goodwill problems in accounting area.
Tips: intangible assets, goodwill, identification, accounting solving.
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