在企业并购时，一方以低于净资产的价格购得另一方的控制权，合并商誉为负数，这种情况下就出现利得。这句英语就是这个意思。
the final amounts of the identified net assets (including intangible assets) and the actualgainonbargain purchasearising from the Acquisition, if any, to be recognised in connection with the Acquisition may be different from the estimated amount as presented above and the differences may be signific...
then this excess is recognised immediately in profit or loss as a gain on a bargain purchase clypg.com.cn 當(ii)大過於(i)時,超出的數額實時在損益中確認為議價收購的收益。 clypg.com.cn If the recoverable amount increases in a subsequent period, the amount previously recognized as impairmen...