根据波兰会计法规,在企业合并初始确认时分配负公允价值资产的拟议模式

D. Wędzki
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引用次数: 0

摘要

目的:本研究开发了企业合并的分配模型,用于在企业产生负收入时确认独立企业资产的初始价值,因此应以负公允价值进行评估。方法论/方法:这项演绎研究提出了一种方法论方法,以规范会计理论为基础,根据波兰会计法规,即《会计法》和《国家会计准则》构建分配模型。研究结果:如果任何现金产生单位以负公允价值计量,则开发了三个分配模型来衡量企业资产的初始价值:整体调整因子模型、递减调整因子模型和年位数总和模型。还考虑了模型的局限性,最后给出了一个概念示例。研究局限性/影响:这些模型可以在波兰的企业合并案例中应用和验证,以评估特定模型的有用性。独创性/价值:本研究由波兰会计法规关于负公允价值分配模型的独创性命题组成,填补了研究空白:在该法规下,此类交易缺乏适当的价值分配方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations
Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value. Methodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory. Findings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented. Research limitation/implications: The models can be applied and verified on cases of business combination in Poland to assess the usefulness of particular models. Originality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.
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来源期刊
CiteScore
0.40
自引率
0.00%
发文量
8
审稿时长
14 weeks
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