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.