businesscombinationandstockinvestment(文件)
【正文】 If the book value acquired is greater than the investment cost, the difference should be allocated against noncurrent assets other than marketable securities with any remaining amount treated as an extraordinary gain. ? 靜夜四無鄰，荒居舊業(yè)貧。 ? 全部作為遞延收益處理，并在一定的年限內(nèi)分攤計入收益。 被并企業(yè)正常的生產(chǎn)經(jīng)營過程中發(fā)生的各項費用形成了商譽 ，這些費用已計入被并企業(yè)的損益 ， 再將商譽予以攤銷 ， 不免重復 。 攤銷的理論根據(jù)是什么 ？ 攤銷期如何確定 ？ 商譽 (Goodwill) 直接沖減留存收益 理由： 商譽的價值很不確定，不能單獨存在和變現(xiàn)，而且形成商譽的因素難以為企業(yè)所控制，在合并之后，商譽是否繼續(xù)存在令人質(zhì)疑，所以將商譽單獨列為一項資產(chǎn)不符合謹慎原則。 ? 預期未來利潤超過不包括商譽的總投資的正常報酬部分的現(xiàn)值； 這只是商譽的一種計量，而沒有說明其性質(zhì)。 ? 同一控制下的企業(yè)合并 (Business binations involving entities under mon control) ? 非同一控制下的企業(yè)合并 Methods of Accounting for Business Combination ? Purchase Method ? Pooling of Interests Method 購買法 （ Purchase Method） 將企業(yè)合并視為資產(chǎn)的購買行為 Purchase Method Purchase cost is measured by the cash disbursed, the fair value of property given up, or the fair value of securities issued. ? Direct acquisition costs are paid to outside parties。? The Accounting Concept of A Business Combination ? Methods of Accounting for Business Combination ? Equity Method—A Oneline Consolidation Major Contents The Accounting Concept of A Business Combination ? APB Opinion No16, Business Combination ? FASB Statement 141, Business Combinations ? IAS 22: Business Combinations ? CAS 20:企業(yè)合并 APB Opinion No16(1970) ? 企業(yè)合并指一家公司與一家或幾家公司或非公司組織的企業(yè)合成一個會計個體，這一會計個體繼續(xù)從事以前彼此分離、相互獨立的企業(yè)的經(jīng)營活動。 ? A business bination is the bringing together of separate enterprises into one economic entity as a result of one enterprise uniting with or obtaining control over the assets and operations of another enterprise.（ paragraph 8） IFRS 3 Business Combinations（ 2023） ? A business bination is the bringing together of separate entities or businesses into one reporting entity. ? The result of nearly all business binations is that one entity, the acquirer, obtains control of one or more other businesses, the acquiree. ? If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business bination. CAS 20(2023) ? 企業(yè)合并，是指將兩個或者兩個以上單獨的企業(yè)合并形成一個 報告主體 的交易或事項。 they are subtracted from the value assigned to the securities ?Stocks and bonds issued are always recorded at fair value in a purchase 1 Determine the fair values of all identifiable tangible and intangible assets acquired and liabilities assumed. All identifiable assets and liabilities are valued regardless of whether they are recorded on the books of the acquired pany (for example a patent where all RD was expensed as incurred). No value is assigned to goodwill recorded on the books of the acquired pany. Cost allocation procedures 2 The acquiring pany records
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