負の暖簾の発生要因に関する一考察

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タイトル別名
  • Study on Generating Factors of Negative Goodwill
  • 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

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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.

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