高级会计Beams10e_Ch01.ppt

? Pearson Education, Inc. publishing as Prentice Hall 1-* Goodwill The excess of The sum of: Fair value of the consideration transferred, Fair value of any noncontrolling interest in the acquiree, and Fair value of any previously held interest in acquiree, Over the net assets acquired. ? Pearson Education, Inc. publishing as Prentice Hall 1-* Contingent Consideration If the fair value of contingent consideration is determinable at the acquisition date, it is included in the cost of the combination. If the fair value of the contingent consideration is not determinable at that date, it is reco