英语翻译在企业合并中,合并企业为取得被合并企业的这种超额收益能力,所付出的购买价格会超过被合并企业净资产的公允价值,这一超额部分被确认为商誉入账.同样,在企业合并中还存在另
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英语翻译在企业合并中,合并企业为取得被合并企业的这种超额收益能力,所付出的购买价格会超过被合并企业净资产的公允价值,这一超额部分被确认为商誉入账.同样,在企业合并中还存在另
英语翻译
在企业合并中,合并企业为取得被合并企业的这种超额收益能力,所付出的购买价格会超过被合并企业净资产的公允价值,这一超额部分被确认为商誉入账.同样,在企业合并中还存在另一种现象,即被并企业存在一些账面上未能表态的不利因素,从而使合并企业所付出的购买价格可能会低于被合并企业净资产的公允价值,此时合并价格和被合并企业净资产公允价值之间的差额体现为一个负值,该负值是否应被确认,确认后应如何进行账务处理一直是会计学界普遍争议的话题.与商誉相对,它是购买企业投资成本低于被并企业净资产公允价值的差额.本文在对负商誉的产生进行分析后,对负商誉的确认和会计处理的有关问题进行了探讨.
英语翻译在企业合并中,合并企业为取得被合并企业的这种超额收益能力,所付出的购买价格会超过被合并企业净资产的公允价值,这一超额部分被确认为商誉入账.同样,在企业合并中还存在另
In a business combination, the combined company to obtain the excess return that the combined company ability to pay the purchase price will exceed the combined fair value of net assets, the excess is recognized as goodwill. Similarly, in a business combination, there are still another phenomenon, he incurs the book and some enterprises failed to stand the negative factors, so that the merged companies to pay the purchase price may be lower than the combined net assets is the fair value of combined price and time are combined net assets reflects the difference between the fair value of a negative, the negative should be confirmed, confirmed the accounts should be how to deal with academic circles has been a controversial topic of accounting. Relative goodwill, which is lower than the cost of investment is to buy companies and enterprises the difference between the fair value of net assets. This negative goodwill arising on the analysis, the recognition of negative goodwill and the accounting treatment of the issues discussed.