企业合并会计准则以及应用指南（会计准则中外比较之企业合并）

小君 2022-11-22 13:23:03 717

企业合并会计准则以及应用指南（会计准则中外比较之企业合并）（五）合并合同或协议约定将承担被购买方或有负债的情况。（四）被购买方各项可辨认资产、负债在上一会计期间资产负债表日及购买日的账面价值和公允价值。（一）参与合并企业的基本情况。（二）购买日的确定依据。（三）合并成本的构成及其账面价值、公允价值及公允价值的确定方法。

企业合并会计准则以及应用指南（会计准则中外比较之企业合并）(1)

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本文是关于企业合并准则对比的最后一部分，列举了关于准则要求在附注中披露的信息。

1.中国准则

企业合并发生当期的期末，购买方应当在附注中披露与非同一控制下企业合并有关的下列信息：

（一）参与合并企业的基本情况。

（二）购买日的确定依据。

（三）合并成本的构成及其账面价值、公允价值及公允价值的确定方法。

（四）被购买方各项可辨认资产、负债在上一会计期间资产负债表日及购买日的账面价值和公允价值。

（五）合并合同或协议约定将承担被购买方或有负债的情况。

（六）被购买方自购买日起至报告期期末的收入、净利润和现金流量等情况。

（七）商誉的金额及其确定方法。

（八）因合并成本小于合并中取得的被购买方可辨认净资产公允8价值的份额计入当期损益的金额。

（九）合并后已处置或准备处置被购买方资产、负债的账面价值、处置价格等。

2.国际准则

The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:

(a) during the current reporting period; or

(b) after the end ofthe reporting period but before the financial statements are authorised forissue.

The acquirer shall disclose information that enables users of its financial statements to evaluatethe financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods.

收购方应披露使其财务报表使用者能够评估发生的业务合并的性质和财务影响的信息：

（a）在本报告期间; 要么

（b）在报告期结束后但在财务报表批准发布之前。

收购方应披露使其财务报表使用者能够评估当前报告期确认的与该期间或之前报告期间发生的业务合并相关的调整的财务影响的信息。

3.美国准则

Information that enables the users to evaluate business combinations occurring during the reporting period or after the reporting date but before the financial statements are available to be issued.

For each business combination that occurs during the reporting period:

a. The name and adescription of the acquirer.

b. The acquisition date.

c. The percentage of voting equity interest acquired.

d. The primary reasons for the business combination.

e. A description of how the acquirer obtained control over the acquire

允许用户评估在报告期间或报告日期之后但在财务报表可用之前发生的业务合并的信息。

对于报告期间发生的每个业务合并：

a.被收购人的名称和描述。

b.收购日期。

c.获得投票权益的百分比。

d.业务合并的主要原因。

即，描述收购方如何获得对被收购方的控制权。

In a business combination achieved in stages all of the following:

(1) The acquisition-date fair value of the equity interest in the acquirer held by the acquirer immediately before the acquisition date.

(2) The amount of any gain or loss recognized as a result of remeasuring to fair value the equity interest in the acquirer held by the acquirer immediately before the business combination (see paragraph 805-10-25-10) and the line item in the income statement in which that gain or loss is recognized.

(3) The valuation techniques used to measure the acquisition-date fair value of the equity interest in the acquirer held by the acquirer immediately before the business combination.

(4) Information that enables users of the acquirer's financial statements to assess the inputs used to develop the fair value measurement of the equity interest in the acquirer held by the acquirer immediately before the business combination.

在分阶段实现的企业合并中，以下所有内容：

（1）紧接收购日前收购方持有的被购买方股权的收购日期公允价值。

（2）因紧接公允价值而重新计量的任何收益或损失的金额，即紧接在业务合并前的收购方持有的被购买方的股权（见第805-10-25-10段）和以下项目中的项目。在损益表中确认该收益或损失

（3）用于计算紧接企业合并前收购方持有的被购买方股权的收购日期公允价值的估值方法。

（4）使收购方财务报表使用者能够在业务合并前评估用于开发收购方持有的被购买方股权的公允价值计量的投入的信息。

Make the following disclosures for identifiable assets and liabilities and any non-controlling interest:

a. For indemnification assets:

(1) The amount recognized as of the acquisition date.

(2) A description ofthe arrangement and the basis for determining the amount of the payment.

(3) An estimate of the range of outcomes (undiscounted) or if a range cannot be estimated that fact and the reasons why.Disclose if the maximum amount of the payment is unlimited.

b. For acquire dreceivables such as loans direct finance leases12 under ASC 840 and any other class of receivables:

(1) The fair valueof the receivables.

(2) The gross contractual amount of the receivables.

(3) The bestest imate at the acquisition date of the contractual cash flows not expected tobe collected.

c. The amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed.

d. For contingencies the following:

(1) For assets and liabilities arising from contingencies recognized at the acquisition date:

(a) The amounts recognized at the acquisition date and the measurement basis applied (that is at fair value or at an amount recognized in accordance with Topic 450 andSection 450-20-25).

(b) The nature of the contingencies.

对可识别资产和负债以及任何非控制性权益作出以下披露：

a.对于赔偿资产：

（1）截至收购日期确认的金额。

（2）对安排的说明和确定付款金额的依据。

（3）对结果范围（未折现）的估计，或者如果无法估计范围，则估计该事实和原因。披露最大支付金额是否无限制。

b.对于已收购的应收款项，如ASC 840项下的贷款，直接融资租赁12以及任何其他类别的应收款：

（1）应收款项的公允价值。

（2）应收款项的合同总额。

（3）预计不会收取的合同现金流量在购买日的最佳估计数。

c.每个主要资产类别和承担的负债在收购日确认的金额。

d.对于或有事项，以下内容：