[Updated on Apr. 18] Integration of CiNii Articles into CiNii Research



Bibliographic Information

Other Title
  • フ ノ ノレン ノ ハッセイ ヨウイン ニ カンスル イチ コウサツ
  • Study on Generating Factors of Negative Goodwill

Search this article


In this paper, the accounting item that is called "Negative Goodwill" is examined."Negative Goodwill" is classified into "Internally Generated Negative Goodwill" and "Purchased Negative Goodwill"(that causes it by the business combination etc), as well as the case of "Positive Goodwill". Recently, lots of "Purchased Negative Goodwill" is reported in consolidated financial statements, and the number of reported cases and the reported amount keep increasing in Japan. Hereafter, we focus to "Purchased Negative Goodwill", and discuss generating factors.



Report a problem

Back to top