A Proposal for Goodwill Accounting
针对当前商誉会计中定义不清的“填充项”问题，提出一种替代会计方法，通过捕捉交易经济实质来明确购买对象及后续摊销或减值，并辅以经验证据。
An alternative accounting for goodwill in a business combination is proposed. In contrast to the ill‐defined ‘plug’ for goodwill in current accounting, the proposed accounting captures the economics of the transaction that identifies what is being purchased and what is subsequently being amortized or impaired. Empirical documentation complements the prescription.