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。
Only time will tell if the acquisition price paid by the acquiring company was really fair value.
只有时间能告诉我们支付的收购价格是收购公司的真正公平价值。
In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.
目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。
The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。
Each identifiable asset and liability is measured at its acquisition-date fair value.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
Each identifiable asset and liability is measured at its acquisition-date fair value.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
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