从理论上讲 ,负商誉是不可能出现的。如果被并购企业可辨认净资产的公允价值之和大于收购企业的收购价格 ,那么 ,被并购企业就会将净资产逐项出售 ,而不会再像存在正商誉那样将净资产一揽子出售。但负商誉在企业并购中确实存在 ,因此 ,探讨世界各国对负商誉的会计规范对我国准则制定部门具有重要的借鉴意义。 In theory, negative goodwill is impossible. If the sum of the fair value of identifiable net assets of the merged enterprise is greater than the acquisition price of the merged enterprise, the merged enterprise will sell the net assets one by one instead of selling the net assets in a blanket package as if there is a positive goodwill. However, negative goodwill does exist in the mergers and acquisitions of enterprises. Therefore, it is of great significance to explore the accounting norms of negative goodwill of all countries in our country.