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文章首先对负商誉应否计量问题进行阐释,然后提出了公允价值下负商誉计量方法的选择,期待能对负商誉计量的具体实务提供一些有益的借鉴。
First of all, the article explains whether the goodwill should be measured or not, and then puts forward the choice of the measurement method of goodwill under the fair value. It is hoped that it can provide some useful references for the concrete practice of negative goodwill measurement.