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在并购交易的会计处理中有一类较特殊问题,投资方现持有部分股权未达到控制,而后追加投资最终实现控制。此类业务的会计账务处理较一次性购买的账务更为繁杂,涉及对原有投资的终止确认,变更计量方式,确认新投资等问题。根据原持有股权是否能够对被投资单位产生共同控制、重大影响,分为两种方式进行处理。本文着重阐释两种方式下如何进行相应的会计处理。
There are some special problems in the accounting treatment of M & A transactions. The investors now hold some of the shares and do not reach the control, and then the additional investment is finally brought into control. The accounting treatment of such business is more complicated than the one-time purchase, involving the termination confirmation of the original investment, the change of measurement mode and the confirmation of new investment. According to whether the original equity held by the investee can have joint control and significant influence, there are two ways to deal with it. This article focuses on how to deal with the two ways under the corresponding accounting.