负商誉的会计确认及其会计处理

负商誉问题在会计领域一直存在争议，对负商誉的会计确认、负商誉的本质及其会计处理等问题上进行了一定的探讨。鉴于负商誉形成的多方面原因，在对负商誉的处理上同时考虑调整性负商誉、暂时性负商誉和长期性负商誉三种不同性质的商誉，分别进行不同的会计处理。

Accounting Recognition of Negative Goodwill and Its Accounting Treatment

Negative goodwill problem has always been controversial in the accounting area. This paper describes the accounting recognition of negative goodwill, essence of negative goodwill and its accounting treatment. In view of the various formation reasons of negative goodwill, and the different characteristics of the adjustment negative goodwill, temporary negative goodwill and long-term negative goodwill,we should have different accounting treatment.