正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。

We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.

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财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。

As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows.

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如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。

Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.

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