企业的并购活动将产生商誉,即合并时,购买方在购买日所承担的合并成本大于确认的各项可辨认资产、负债公允价值净额的差额。并购商誉的衡量和记录在财务上主要表现为它的确认和确认后的会计处理,这将对企业合并当时及此后期间的财务状况和经营成果带来很大影响。 Merger and acquisition activities of the enterprise will generate goodwill, that is, the difference between the merger cost incurred by the acquirer on the purchase date and the net fair value of identifiable assets and liabilities recognized upon the merger. The measurement and recording of goodwill for acquisitions are primarily financially accounted for as a result of their recognition and recognition of accounting treatment, which will have a significant impact on the financial position and operating results of the business combination both then and after.