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《East China Economic Management》 2000-04
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Discussion on confirmation of the amortization ratio of the negative goodwill

PAN Lan,HU Wei-hua (Hangzhou Institute of Electronics Engineering,Hangzhou 310037,China)  
As to the realization and measuring of the negative goodwill,the confirmation of the amortization ratio is a critical problem. It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world. This method shows reason to some degree,but in my opinion,amortizing the negative goodwill with the difference of fair market price and book value seems to be more agree with the assuming basis of the theory on the realization and measuring of the negative goodwill.
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 XU Ying shi (Anhui Television Station,Hefei,230022,Anhui);Some Reflections about the Theory of Goodwill[J];Journal of Anhui Agricultural University;2005-01
2 Bei Yuwen,Tian Zhiwei,Chen LirongCollege of Economics and Management, Beijing Forestry University, 100083,P.R.China;Reconsidering the Nature of Goodwill[J];Journal of Beijing Forestry Unversity (Social Sciences);2002-Z1
3 Li Huihui ( Accounting Department of Xiamen University ,Xiamen, Fujian, 361005 );Rethinking of Goodwill[J];;2004-08
4 ZHENG Huixia(Fujian Finance and Accounting Administrator College, Fuzhou, Fujian 350001,China);Some discussions about the accounting practice for goodwill[J];Journal of Fujian Agriculture Universigy(Social Science Edition);2003-01
5 Shen Hong (Foshan Radio & TV University,Foshan,Guangdong,528000);Characteristics Comparison and Option of Making Combined Financial Statement[J];Journal of Guangdong Radio and TV University;2003-02
6 ZHANG Xiu-yan (Daqing High and New City Construction and Investment Ltd.Daqing Heilongjiang 163316);STUDY ON THE CONFIRMATION OF SELF-PRODUCED GOODWILL AND MEASUREMENT[J];Northern Economy and Trade;2004-04
7 HU Bei-zhong~1,WANG Jin-yuan~2(1.State-owned Assets Administration Office of Guizhou University,Guiyang 550025;2.College of Management,Guiyang 550003);On the Measurement of Commercial Reputation and Fiscal Treatment[J];Journal of Guizhou University of Technology(Social Science Edition);2006-01
8 HE Jun de, ZHANG Lei (College of Management, HUST, Wuhan 430074, China);Goodwill Study of Mergers and Acquisitions[J];Journal of Huazhong University of Science and Technology Edition of Social Sciences;2001-02
9 LIU Yun-tong(Account School,Northeast Finance University,Dalian 116000,China);Definition on the Self-created Goodwill under the Conditions of New Economy[J];Economy and Management;2007-04
10 WEN You-yun(Nanguo Business College of GDUFS,Guangzhou 510545,China);On the Recognition and Mesurement of Internally Generated Goodwill[J];Journal of Jiaying University;2009-02
China Proceedings of conference Full-text Database 1 Hits
1 ;Research summary of internally generated goodwill[A];[C];2010
【Co-references】
Chinese Journal Full-text Database 5 Hits
1 DENG Xiao-yang (Accounting College,Hunan University,Changsha 410079,China);Basic Problems Accounting for Negative Goodwill[J];Collected Essays on Finance and Economics;2001-03
2 LIU Xiao-xia, LI Ming-hui(Xiamen University, Xiamen 361005,China);A New View on Negative Goodwill[J];Geological Technoeconomic Management;2004-03
3 ZHANG Wen fang (School of Business Administration , Jiangsu University of Science and Technology, Zhenjiang, Jiangsu 212013,China);On Negative Goodwill and Accounting Process[J];Journal of Jiangsu University of Science and Technology;2001-03
4 WAN Li-quan (Xinjiang Institute of Finance and Economics,Department of Accounting,Urumqi 830012,China);Qualitative and Quantitative Analyses and Accounting Methods of Negative Goodwill[J];Journal of Guangdong Business College;2003-04
5 XIA Tong-shui(China Agricultural University,Beijing100083,China);A Comparative Analysis on the Motives of Mergers & Acquisitions between Chinese and Foreign Enterprises[J];China Business and Market;2007-03
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