论文部分内容阅读
一、对现有的负商誉观点的审视 现时的会计学术界对于负商誉的主流观点主要来源于著名会计学家亨德里克森对于商誉的三点看法:(1)商誉是对企业好感的价值;(2)商誉是企业超盈利的现值;(3)商誉是一个企业的总计价账户(或者说是企业总计价账户值高于可辨认的净资产公允价值之和的部分)。
First, the existing negative goodwill view of the current accounting profession for negative goodwill from the mainstream view mainly from the well-known accounting guru Hendrickson three views on goodwill: (1) goodwill is right (2) Goodwill is the present value of the company’s ultra-profit; (3) Goodwill is the total amount of an enterprise’s total account (or the total value of corporate accounts more than the fair value of identifiable net assets and part).