【導(dǎo)讀】普通本科生畢業(yè)論文（設(shè)計(jì)）誠(chéng)信承諾書(shū)............錯(cuò)誤!

　　

【正文】 ets paid, the debts assumed and the equity securities issued. The specific rules are as follows: ，《會(huì)計(jì)》，中國(guó)財(cái)政經(jīng)濟(jì)出版社， 2020 11 a) Business bination achieved by one transaction. The cost is measured by the fair value on purchase date of the assets paid, the debts assumed and the equity securities issued, which are offered to the bined party by the bining party in order to acquire the control of the bined party. b) Business bination achieved by several transactions. The cost is measured by the fair value on purchase date of the original equity held by the bining party plus the purchase price paid by bining party on purchase date. (2) Treatment for the expenses incurred during the business bination under no mon control. The direct relevant expenses incurred for the bination should be measured as the cost of business bination under no mon control. The fees and missions of the bonds issued or other debts assumed for the business bination should be recognized as the initial measurement of bonds or other debts. The fees and missions incurred for the issuance of equity securities should be deducted from the premiums of the equity security. If the premium is not sufficient for deduction, the fees and missions should be charged against the retained earnings. (3) Treatment for the difference between the bining party’s interest in the fair value of identifiable assets and liabilities acquired and the cost of business bination under no mon control. There are different ways for accounting treatment under three situations: a) The bining party’s interest in the fair value of identifiable assets and liabilities acquired equals the cost of business bination under no mon control. The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. b) The bining party’s interest in the fair value of identifiable assets and liabilities acquired is higher than the cost of business bination under no mon control. For mergers under no mon control, the excess of the cost of business bination over the bining party’s interest in the fair value of identifiable assets and liabilities acquired should be recorded as goodwill. For acquisitions under no mon control, the excess of the cost of business bination over the bining party’s interest in the fair value of 12 identifiable assets and liabilities acquired should not be recorded as goodwill. The difference under Mamp。A between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. c) The bining party’s interest in the fair value of identifiable assets and liabilities acquired is less than the cost of business bination under no mon control. For mergers and acquisitions under no mon control, the excess of the bining party’s interest in the fair value of identifiable assets and liabilities acquired over the cost of business bination should be recorded as current profits or losses. The difference under Mamp。A between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. Comparison of two types of business bination Before we apply the accounting treatment for ine tax of Mamp。A, it’s essential for us to distinguish the type of business bination. Because there’re two key elements for us to decide whether the differences are deductible temporary differences or taxable temporary differences, they are the tax base and carrying amount of assets and liabilities. Furthermore, only we identify the type of business bination can we expect to determine the right carrying amount of assets and liabilities. In other words, judging the type of business bination properly could help us find the correct accounting standards for accounting treatment. And we could find the differences between rules of tax law and accounting standards. Then we could apply the right accounting treatment for ine tax of Mamp。A. In order to identify the type of business bination properly, we should make a parison of different types of business bination so as to discover the distinctions of accounting treatment for different types of business bination. By paring five major aspects, we could properly determine the type of business bination. Five aspects of two types of business bination could be clearly viewed by using the following chart: Items Business bination under mon control Business bination under no mon control Cost of business bination The assets and liabilities acquired from the business bination by the bining The cost should be measured by the fair value of the assets paid, the debts assumed and 13 party should be measured based on the book value of bined party on business bination date. the equity securities issued. Expenses incurred for business bination Any relevant expenses incurred for the bination including the auditing cost, assessment cost, legal expenses, etc. should be measured as expenses for that accounting period by the bining party. The direct relevant expenses incurred for the bination should be measured as the cost of business bination under no mon control. The difference between FV and BV of the assets paid, debts assumed, equity securities issued The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should not be recorded as current profits or losses. The difference between the fair value and the book value of the assets paid, debts assumed and equity securities issued should be recorded as current profits or losses. Whether the goodwill is involved No goodwill is involved For mergers under no mo