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商誉是企业合并成本大于合并中取得的被并购方可辨认净资产公允价值份额的差额,企业会计准则已经明确定义了非同一控制下企业合并商誉的计算方法。但是在实务工作中,如何理解准则中每个关键词的含义,如何处理各种特殊事项,准则、解释以及指南并不能一一穷尽。文章结合实务经验,具体研究非同一控制下企业控股合并中如何确认商誉,重点分析如何理解并购日、可辨认净资产以及公允价值的确定、过渡期的净资产变动如何处理,最终探讨商誉的确认方法和构成,并提供了案例分析给予直观的说明。
Goodwill is the difference between the merger cost of the enterprise and the fair value of the identifiable net assets of the acquiror acquired in the merger. Accounting standards for business enterprises have clearly defined the calculation method of goodwill for the merger of enterprises not under the same control. However, in practical work, how to understand the meaning of each key word in the guideline, how to handle various special issues, guidelines, explanations and guidelines can not be exhausted. Based on the practical experience, this article specifically studies how to confirm the goodwill in the business combination under non-common control. It mainly analyzes how to understand the merger date, the identifiable net assets and the determination of the fair value, and how to deal with the changes in the net assets during the transitional period, Confirm the method and composition, and provide a case study to give an intuitive description.