Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
复制标题
负商誉：当前和拟议准则下的财务报告和分析问题
DOI：
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发表时间：
2008
期刊：
影响因子：
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通讯作者：
C. Mulford
中科院分区：
文献类型：
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作者：
E. Comiskey;C. Mulford
根据现行的公认会计原则，最初的讨价还价购买金额，也称为负商誉(NGW)或收购净资产公允价值超过收购成本的部分，通常通过根据某些收购资产(如不动产、厂房和设备以及无形资产)的公允价值进行分配来减少或完全消除。未抵销这些资产的任何负商誉在损益表中报告为非常收益。然而，在与国际会计准则理事会(IASB)的共同努力下，财务会计准则理事会(FASB)制定了现行GAAP的替代方案，其中要求所有未抵销的NGW必须立即确认为收益。本报告概述了目前和拟议对负商誉的会计处理及其对财务报表的影响及其对财务分析的影响。对于样本公司，我们发现在拟议的新处理方式下，资产、股东权益和净利润都出现了实质性增长。
Under current GAAP, initial bargain-purchase amounts, also known as negative goodwill (NGW) or the excess of the fair value of acquired net assets over the cost of an acquisition, are typically reduced or eliminated altogether by being allocated against the fair values of certain acquired assets such as property, plant and equipment and intangible assets. Any negative goodwill that is not offset against these assets is reported in the income statement as an extraordinary gain. However, in a joint effort with the International Accounting Standards Board (IASB), the Financial Accounting Standards Board (FASB) has developed a replacement for current GAAP, which, among other things, requires that all NGW, without offset, is to be immediately recognized as a gain. This report outlines the current and proposed accounting treatment of negative goodwill and their impact upon financial statements as well as their implications for financial analysis. For a sample of companies, we find material increases in assets, shareholders' equity and net income under the proposed new treatment.