代写会计硕士论文范文:论述企业财务状况和商誉会计理论的关系|会计论文网 关键词: 商誉 负商誉 企业合并 [gap=1033]Key words: Goodwill; Negative goodwill; Business combination
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Based on narrow sense of merger and acquisitions and essence of combination goodwill (negative goodwill), the dissertation probes the recognition of combination goodwill, the measurement of combination goodwill, the record of combination goodwill, the disclosure of combination goodwill, and consider problem of combination goodwill in China.
本文以狭义的企业并购界定为基础，以并购商誉与负商誉的真正内涵为主线，探讨了并购商誉和负商誉的确认、计量、记录和披露，并结合我国现实，对我国的并购商誉问题进行了思考。
参考来源 - 企业并购中的商誉会计问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Theoretically speaking, negative goodwill is not possible to be generated.
从理论上讲，负商誉是不可能出现的。
Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
However, negative goodwill does exist in practice. The author discusses the nature, the measurement and the recognition of negative goodwill.
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。
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