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一、购买法和权益结合法的概述(一)购买法的定义及基本理论1.购买法的定义购买法以一家公司(收购方)取得另一家公司(被收购方)的形式对企业合并进行会计处理。收购方按公允价值记录所取得的资产和承担的债务。取得成本超过所取得净资产公允价值的差额,记为商誉。收购方的报告收益包括被收购方自收
I. Introduction to the Law of Purchasing and Equity (I) Definition of the Law of Purchasing and Basic Theory 1. Definition of the Law of Purchasing The law of the place of purchase merges the enterprise in the form of one company (the acquirer) acquiring the other company (the acquiree) Accounting treatment. The acquirer records the assets acquired and liabilities assumed at fair value. The difference between the acquisition cost and the fair value of the net assets obtained is recorded as goodwill. The acquirer’s reported revenue includes the acquirer’s self-collection