从理论上讲,负商誉是不可能出现的。
Theoretically speaking, negative goodwill is not possible to be generated.
对负商誉是否存在,理论界还未形成统一。
If there is any negative good-will, we can't hold identical views in the theoretical field.
最后论述了企业并购后对商誉的会计处理以及对负商誉的认识。
Finally the accounting process about goodwill and the understanding about minus-goodwill after enterprises M&A are deserbed.
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。
However, negative goodwill does exist in practice. The author discusses the nature, the measurement and the recognition of negative goodwill.
笔者就负商誉的成因、特性和确认等基本问题,进行了详尽的探讨,以引起学术界对负商誉的广泛研究。
The article discusses the cause of negative good-will, its characteristics and confirmation so as to cause research field pay more attention to negative good-will.
笔者就负商誉的成因、特性和确认等基本问题,进行了详尽的探讨,以引起学术界对负商誉的广泛研究。
The article discusses the cause of negative good-will, its characteristics and confirmation so as to cause research field pay more attention to negative good-will.
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