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fu shang yu hui ji chu li yan jiu
Author(s): 
Pages: 26-27
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  负商誉商誉会计资产公允价值递延会计学界并购成本企业并购收购企业可辨认资产可辨认净资产;
Abstract: <正>一、负商誉的性质会计学界普遍把负商誉定义为,企业并购时所取得的净资产的公允价值超过其并购成本(收购价格)的差额。这一定义所涉及的仅仅是负商誉的计量方面,而未明确负商誉的本质属性。关于负商誉的性质大家看法不一,主要存在三种观点:①负商誉是一种"递延收益"。持这一观点的学者认为,以低于被购企业净资产公允价值的价格收购企业,对收购企业
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