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随着世界经济全球化、一体化的加剧,资源在全球内配置已成大势所趋,与此同时,非同一控制的并购现象也越来越普遍。并购商誉无论相对额还是绝对额相当大的情况屡见不鲜,并购商誉初始计量的公允性是否可靠,可靠性是否合理等问题引起了业界广泛的关注,本文就并购商誉的初始计量问题做一些探讨,以期抛砖引玉。一、现行并购商誉的计量办法(一)我国并购商誉计量的相关规定我国现行的《企业会计准则第20号——企业合并》(CAS20)第13
With the globalization of the world economy and the intensification of integration, the allocation of resources in the world has become a trend of the times. At the same time, the phenomenon of mergers and acquisitions under the same control is becoming more and more common. Mergers and acquisitions of goodwill, either in relative amount or in absolute amount, are common occurrences. Whether the fairness of initial measurement of merger and acquisition goodwill is reliable and the reliability is reasonable has caused widespread concern in the industry. This article does some initial measurement of merger and acquisition goodwill Discuss, with a view to initiate. I. Methods of Measurement of Goodwill of Mergers and Acquisitions (I) Relevant Provisions on Goodwill Measurement of Mergers and Acquisitions in China The current Accounting Standards for Enterprises No. 20 - Business Combination (CAS20) No. 13