什么情况下会产生商誉

中文版：

商誉主要在企业合并或收购的情况下产生。商誉的产生基于两个主要原因：一是被收购方的某些资产或资源难以通过常规方法准确计量，但其预期能够为企业带来未来的经济利益；二是收购方对被收购方的未来盈利能力持有乐观预期，愿意支付超过被收购方可辨认净资产公允价值的金额。

商誉的形成通常发生在非同一控制下的企业合并中。在这种情况下，收购方需要对被收购方的资产和负债进行重新计量，以反映其在合并后的财务状况。如果被收购方的可辨认净资产公允价值低于收购方支付的合并成本，那么差额部分就被确认为商誉。

商誉的产生也体现了市场对企业未来发展潜力的认可。当一个企业拥有独特的品牌、专利、技术、客户关系等无形资产时，这些资产往往难以通过传统的会计方法进行准确计量，但它们对企业的长期发展至关重要。商誉作为一种非流动资产，反映了这些无形资产的潜在价值，并在企业合并或收购中得以体现。

英文版：

When Will Goodwill Arise?

Goodwill primarily arises in the context of a business merger or acquisition. It emerges for two primary reasons: first, when certain assets or resources of the acquired party are difficult to accurately measure using conventional methods but are expected to generate future economic benefits for the enterprise; second, when the acquiring party holds optimistic expectations about the future profitability of the acquired party and is willing to pay an amount exceeding the fair value of the identifiable net assets of the acquired party.

The formation of goodwill typically occurs in a business merger under non-common control. In such cases, the acquiring party needs to remeasure the assets and liabilities of the acquired party to reflect its financial position after the merger. If the fair value of the acquired party's identifiable net assets is lower than the merger cost paid by the acquiring party, the difference is recognized as goodwill.

The emergence of goodwill also reflects the market's recognition of an enterprise's future development potential. When an enterprise possesses unique intangible assets such as brands, patents, technology, customer relationships, etc., these assets are often difficult to accurately measure using traditional accounting methods, but they are crucial to the long-term development of the enterprise. Goodwill, as a non-current asset, reflects the potential value of these intangible assets and is reflected in business mergers or acquisitions.