| 浅析企业合并中的负商誉问题 |
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| 引用本文： | 耿菲,杨成文.浅析企业合并中的负商誉问题[J].财务与金融,2008(4):46-49. |
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| 作者姓名： | 耿菲 杨成文 |
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| 作者单位： | 青岛理工大学商学院,青岛,266520 |
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| 摘 要： | 企业合并中负商誉的会计处理问题在各国会计界一直是一个争议的问题，目前国际上共有四种处理惯例，我国在新会计准则中关于负商誉的规定也体现了向国际趋同的目标。本文旨在列示这四种处理方法，并对其进行简略分析，试指出其中存在的不合理之处。
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| 关 键 词： | 负商誉 企业合并 可辨认净资产 |
Analysis of Negative Goodwill In Business Combination |
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| GENG Fei,YANG Cheng-wen.Analysis of Negative Goodwill In Business Combination[J].Accounting and Finance,2008(4):46-49. |
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| Authors: | GENG Fei YANG Cheng-wen |
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| Institution: | (Business School of Qingdao Technological University) |
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| Abstract: | How to deal with negative goodwill in business combination has always been a controversial issue for all countries accounting profession,currently there are four practices in international,China＇s new accounting standards on the negative goodwill also reflects the goals to be consistent with international.This article lists the four approach,and do some brief analysis about them, trying to point out the unreasonable points exsited. |
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| Keywords: | business combination negative goodwill identifiable net assets |
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