摘要
负商誉问题是会计界刍议较大的问题。负商誉在逻辑上不可能存在,但它在企业合并中确实存在,造成这种现象的原因非常复杂,在会计处理上不能忽视负商誉的客观存在,而应合理地在帐面上加以反映和在报表上进行披露。目前,应采用按比例直接冲抵非流动资产的公允价值作为我国负商誉的基本处理方法,并结合我国具体情况设计一个例外原则作为可选择方法。
Negative goodwill is a controversial problem in the accounting circles.The famous accounting scholar Eldon S.Hendrirsen once thought that negative goodwill couldn't be generated.However,negative does exist in practice.This paper tries to analyze negative goodwill from both qualitative and quantitative aspect.Furthermore,it compares three methods about the recognition and measurement of negative goodwill.Finally,it puts forwards suggestions to improve Chinese accounting regulations of negative goodwill.
出处
《广东商学院学报》
2003年第4期60-63,共4页
Journal of Guangdong University of Business Studies
关键词
负商誉
公允价值
交易费用
并购
negative goodwill
fair value
transaetion cost
acquisition
