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购买日(合并日)的判断企业合并交易中,购买日(合并日)的判断非常重要。非同一控制下企业合并,被购买方从购买日开始纳入合并范围,合并成本和取得的被购买方可辨认净资产公允价值也都以购买日的价值计量。同一控制下企业合并,虽然被合并方从最终控制方开始实施控制时纳入合并范围,但如果合并日在资产负债表日之前,则可以将被合并方全年的报表纳入合并范围,如果合并日在资产负债表日之后,则报告年度无法反映被合并方的情况。一天之差就可能导致报表出现非常大的差异。
Judgment on the acquisition date (the merger date) Judgment on the acquisition date (the merger date) in a business combination transaction is very important. Business combinations not involving enterprises under common control shall be included in the scope of consolidation from the acquisition date. The cost of combination and the fair value of identifiable net assets acquired from the acquiree are also measured at the acquisition date. Business combinations involving enterprises under common control under the same control are included in the scope of consolidation when they are controlled by the ultimate controlling party. However, if the consolidation date is before the balance sheet date, the consolidated financial statements of the combined party can be included in the consolidation scope. If the merger date After the balance sheet date, the situation of the merged party can not be reflected in the reporting year. The difference of one day may cause the report to have very big difference.