廉价采购和负商誉入门

Dan Daitchman
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引用次数: 1

摘要

当公司控制权发生变化时,如收购,所收购资产的估值必须符合财务会计准则委员会(FASB)规定的公认会计原则,并在会计准则编纂(ASC) 805:企业合并中有所规定。这种类型的行使通常被称为购买价格分配,因为主体公司的购买价格是在收购的所有有形和无形资产和负债中分配的。一般来说,被收购公司的价值大于被收购资产的价值,换句话说,就是“整体大于部分之和”。然而,如果部分的总和大于整体呢?本文着眼于涉及公允价值和廉价收购的交易,两者之间的差异,以及如何处理廉价收购。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Primer on Bargain Purchases and Negative Goodwill
When a change of company control occurs, such as an acquisition, a valuation of the assets acquired must be performed to be compliant with generally accepted accounting principles, as mandated by the Financial Accounting Standards Board (FASB) and addressed in Accounting Standards Codification (ASC) 805: Business Combinations. This type of exercise is commonly referred to as a purchase price allocation, since the purchase price of the subject company is allocated across all tangible and intangible assets and liabilities acquired. Generally, the value of the subject company is greater than the value of the acquired assets, or in other words, “the whole is greater than the sum of the parts.” However, what if the sum of the parts is greater than the whole? This paper looks at transactions involving fair value and bargain purchases, the differences between the two, and how bargain purchases should be addressed.
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