负商誉会计新论

Abstract

形成负商誉的原因很多,因而不能单纯从某个方面来理解负商誉。本文认为应当将负商誉视作一个混合性的账户,即将负商誉分为调整性的负商誉、暂时性的负商誉和长期性的负商誉三个方面,并相应采用不同的会计处理方法。

Negative goodwill, which can be caused by many factors, should be regarded as a mixture account. It could be divided into three types: adjusting negative goodwill, contemporary negative goodwill and long-term negative goodwill. Therefore, different accounting methods should be used accordingly.