Zysk na okazyjnym nabyciu czy ujemna wartość firmy?
A Bargain Purchase Gain or Negative Goodwill ?

Summary/Abstract: Purpose – The paper presents the reflections on economic content of the excess of fair value of net assets acquired in a business combination over the purchase price. Methodology – Literature review and analysis of accounting law. Findings – The excess of fair value of acquired net assets over cost should be consider as a gain from a bargain purchase or as a negative goodwill, that is future expenses that are not individually identified on the date of acquisition. Faithful representation of the results of business combination needs to reflect circumstances of the transaction and to analyze which of these categories in fact occurred. Nonetheless, accounting law does not permit any choice in this issue. Originality/value – The author defines negative goodwill as the opposite to goodwill and points out that accounting law in this matter does not provide true and fair view of financial statements.

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