确定负商誉摊销比例的探讨

对于负商誉的确认和计量 ,分摊比例是一关键问题。国际上的通行做法是按照除长期有价证券之外的各非流动资产的公允价值比例来分摊。虽然这一做法有它的合理性 ,但笔者认为按照长期有价证券之外的各非流动资产的公允价值超过帐面价值差额的比例分摊似乎更符合有关负商誉确认计

Discussion on confirmation of the amortization ratio of the negative goodwill

As to the realization and measuring of the negative goodwill,the confirmation of the amortization ratio is a critical problem. It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world. This method shows reason to some degree,but in my opinion,amortizing the negative goodwill with the difference of fair market price and book value seems to be more agree with the assuming basis of the theory on the realization and measuring of the negative goodwill.