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• 08:07, 21 March 2023 Lukegao1 talk contribs created page How to Account for Negative Goodwill (创建页面，内容为“ Negative goodwill arises when a company is purchased for less than the fair value of its net assets. It occurs when the acquirer pays less than the book value of the net assets of the acquired company. In accounting terms, negative goodwill is recognized as a gain on acquisition. Here are the steps to account for negative goodwill: 1. Determine the fair value of the net assets acquired: The fair value of the net assets acquired should be determined and comp…”)