businesscombinationandstockinvestment(編輯修改稿)
2025-02-13 22:57 本頁面
【文章內(nèi)容簡介】 。 商譽(yù)的減值測試 （ Testing Goodwill For Impairment） ? FASB Statement No. 142 FASB Statement , Goodwill and Other Intangible Assets : eliminates former requirements to amortize goodwill, rather, goodwill must be periodically tested for impairment（ at least annually） ? impairment testing and adjustment for financial reporting purposes ? An impairment occurs when the recorded value of goodwill is greater than its fair value. ? When an impairment occurs, firms must write down goodwill to a new estimated amount and record a loss in calculating ine of a period. ? Goodwill impairment losses are shown separately in the ine statement. ? Firms will treat goodwill and other intangible assets as assets of the business reporting unit. 沖減所購非流動資產(chǎn)價值 （ 有價證券投資除外 ） 理由： 負(fù)商譽(yù)很可能是非流動資產(chǎn)公允價值高估的結(jié)果 。 APB Opinion ， 當(dāng)購進(jìn)一個企業(yè)所付的成本小于其所得可辨認(rèn)凈資產(chǎn)公允價值的差額 ， 應(yīng)予以沖減所購非流動資產(chǎn)的價值 （ 長期有價證券除外 ） ；如果這些非流動資產(chǎn)價值已沖減為零 ， 則未分?jǐn)偟牟铑~作為 “ 遞延貸項(xiàng) ”入賬 ， 然后分期轉(zhuǎn)為收益 。 （ IAS22《 企業(yè)合并 》 中要求分?jǐn)傆诜秦泿判再Y產(chǎn) ） 負(fù)商譽(yù) (Negative Goodwill) ? 直接計(jì)入資本公積 理由 ： 購入負(fù)商譽(yù)產(chǎn)生的特定原因是不可能確定的，因而找不到根據(jù)來減計(jì)一項(xiàng)資產(chǎn)的價值或者作為遞延收益來記錄一項(xiàng)負(fù)債。 ? 全部作為遞延收益處理，并在一定的年限內(nèi)分?jǐn)傆?jì)入收益。 理由 ： 負(fù)商譽(yù)的產(chǎn)生是在預(yù)期內(nèi)被并企業(yè)由于其劣勢而可能發(fā)生未來虧損或利潤不足，但它們由不可歸咎于任何可辨認(rèn)的資產(chǎn)和負(fù)債。 IAS 《企業(yè)合并》允許負(fù)商譽(yù)在不超過 5年的期限內(nèi)攤銷，如果自購買日起超過 5年但不超過 20年的期限更為合理的，也可按不超過 20年的期限處理。 權(quán)益結(jié)合法 （ Pooling of Interests） 將企業(yè)合并視為經(jīng)濟(jì)資源的聯(lián)合 Conditions for Pooling ? The pooling of interests concept was based on the assumption that it was possible to unite ownership interests through the exchange of equity securities without an acquisition of one bining pany by another. ? In APB Opinion No. 16（ 1970） , the APB sought to prevent pooling of interests accounting for business binations that were inpatible with the pooling concept. It did this by specifying 12 conditions that had to be met for the pooling of interests method to be used. Twelve Conditions for Pooling (APB Opinion No. 16) Attributes of Combining Companies 1 Autonomous (twoyear rule) 2 Independent (10% rule) Manner of Combining Interests 1 Single transaction (or pleted within one year after initiation) 2 Exchange of mon stock (the “ substantially all” rule: 90% or more) 3 No equity changes in contemplation of bination (twoyear rule) 4 Shares reacquired only for purposes other than bination 5 No change in proportionate equity interests 6 Voting rights immediately exercisable 7 Combination resolved at consummation (no pending provisions) Absence of Planned Transactions 1 Issuing pany cannot reacquire shares 2 Issuing pany cannot make deals to benefit former stockholders 3 Issuing pany cannot plan to dispose（處置） of assets within two years Special issues in a pooling ? Direct, indirect and issue costs are expensed ? Combiner existing goodwill is recorded ? Adjustments may be made to accounts for: – Changes in ac
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