1) goodwill in existence at the date of acquisition
收购日存在的商誉
3) goodwill generated subsequent to acquisition
收购后产生的商誉
4) The Measurement of Purchase Goodwill
外购商誉的计量
5) purchased goodwill
外购商誉
1.
This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.
商誉的不确定特征使企业外购商誉的会计处理出现了很大分歧。
2.
After analyzing the difference between self-generated goodwill and purchased goodwill,the paper focuses on the inherent unity of the both.
通过对商誉本质的研究,得出商誉的再定义;针对理论界与实务界区别对待自创商誉与外购商誉的现状,分析论证了二者的内在统一性,提出当前更应重视自创商誉问题研究的建议,并对自创商誉的确认、计量及后续处理问题予以阐述,以期有助于商誉会计的整体协调发展并最终达成科学的共识。
3.
As the acquired is traded as an organic whole in mergers and acquisitions, the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired, thus forming purchased goodwill.
由于并购时,被并购企业是作为一个有机整体进行买卖的,因此,并购企业支付的价格往往会大于被并购企业可辨认净资产的公允价值,形成外购商誉。
6) Externally Purchased Goodwill
外购商誉
1.
Internally generated goodwill, externally purchased goodwill and negative goodwill should be related to a particular accounting entity.
自创商誉、外购商誉和负商誉与特定的会计主体相联系,自创商誉是对任何一主体而言的,而外购商誉和负商誉是伴随并购行为产生的,是就实施并购的企业而言的。
补充资料：才誉
1.有文才的声誉。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条