Theoretically speaking, negative goodwill is not possible to be generated.
从理论上讲，负商誉是不可能出现的。
However, negative goodwill does exist in practice. The author discusses the nature, the measurement and the recognition of negative goodwill.
但负商誉在企业并购中确实存在，本文围绕负商誉的性质、计量和确认问题进行了探讨。
Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
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