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【正文】 比不了得就不比，得不到的就不要。 08:53:4608:53:4608:53Tuesday, February 14, 2023 ? 1不知香積寺，數(shù)里入云峰。 08:53:4608:53:4608:532/14/2023 8:53:46 AM ? 1越是沒(méi)有本領(lǐng)的就越加自命不凡。 上午 8時(shí) 53分 46秒 上午 8時(shí) 53分 08:53: MOMODA POWERPOINT Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看 專家告訴 。 08:53:4608:53:4608:53Tuesday, February 14, 2023 ? 1知人者智，自知者明。 2023年 2月 14日星期二 上午 8時(shí) 53分 46秒 08:53: ? 1楚塞三湘接，荊門九派通。 2023年 2月 上午 8時(shí) 53分 :53February 14, 2023 ? 1行動(dòng)出成果，工作出財(cái)富。s ine (loss) and decreased by investor’ s share of investee’ s dividends and by amortization of the differential. Amortized if related to limitedlife or intangible assets of investee. Application of the equity method ? 1 The investment is initially recorded at cost ? 2 The investor records its share of the investee’ s ine as an increase to the investment account ， whether distributed or not. (losses will decrease the investment account) ? 3 Dividends received from the investee are recorded as a decrease to the investment account ? 4 Additional adjustments are required ? a Costbook value differentials are accounted for as if the investee were a consolidated subsidiary ? b Interpany profits and losses are eliminated until realized. Complete Equity Method 長(zhǎng)期股權(quán)投資（ Investment in xxx） initially cost share of the investee’ s ine share of the investee’ s loss cash dividends Amortized of costbook value differentials Unrealized Interpany profits and realized interpany losses Unrealized Interpany losses and realized interpany profits ? The difference between the investment cost and the underlying （潛在的，根本的） equity is assigned to identifiable assets and liabilities based on their fair values with any remaining difference allocated to goodwill. ? The difference between investment cost and book value acquired will disappear over the remaining lives of identifiable assets and liabilities, except for amounts assigned to land, goodwill, and intangible assets having an indeterminate life, which are not amortized. ? 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(wú)鄰，荒居舊業(yè)貧。 被并企業(yè)正常的生產(chǎn)經(jīng)營(yíng)過(guò)程中發(fā)生的各項(xiàng)費(fèi)用形成了商譽(yù) ，這些費(fèi)用已計(jì)入被并企業(yè)的損益 ， 再將商譽(yù)予以攤銷 ， 不免重復(fù) 。 ? 預(yù)期未來(lái)利潤(rùn)超過(guò)不包括商譽(yù)的總投資的正常報(bào)酬部分的現(xiàn)值； 這只是商譽(yù)的一種計(jì)量，而沒(méi)有說(shuō)明其性質(zhì)。? 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
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