In 1999, FASB first introduced the

In 1999, FASB first introduced the concept of "core goodwill" in which the difference between the fair value of a company's net assets on the merger date and its par value is attributable to the company's profits. The second factor is the fair value of his net worth, which the company has not confirmed. These do not meet the confirmation criteria and unconfirmed assets have never been confirmed. It is a reputation. The third factor is to realize the fair value of the factor that the average company can manage continuously. The fourth element has the fair value of the combination of net assets and their day-to-day operations, with the expected synergies of main and average. The fifth factor is the part that the main parallel confirmed a lot when measuring the merger offer, which belongs to the measurement error of the main normal. The portion paid is the profit or loss of both parties. Therefore, from that conceptual point of view, the third and fourth elements are part of the commercial honor, and these two elements are collectively referred to by the FASB as the "core commercial honor.