高级会计Beams10e_Ch01课件.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 recognized when the contingency is resolved. Types of consideration contingencies: Future earnings levels Future security prices ? Pearson Education, Inc. publishing as Prentice Hall 1-* Recording Contingent Consideration Contingencies based on future earnings increase the cost of the investment. Contingencies based on future security prices do not change the cost of the investment. Additional consideration distributed is recorded at its fair value with an offsetting write-down of the equity or debt securities issued. In some cases the contingency may involve a return of consideration. ? Pearson Education, Inc. publishing as Prentice Hall 1-* Example – Pitt Co. Data Pitt Co. acquires the net assets of Seed Co. in a combination consummated on 12/27/2008. The assets and liabilities of Seed Co. on this date, at their book values and fair values, are as follows (in thousands): ? Pearson Education, Inc. publishing as Prentice Hall 1-* Book Val. Fair Val. Cash $ 50 $ 50 Net receivables 150 140 Inventory 200 250 Land 50 100 Buildings, net 300 500 Equipment, net 250 350 Patents 0 50 Total assets $1,000 $1,440 Accounts payable $ 60 $ 60 Notes payable 150 135 Other liabilities 40 45 Total liabilities $ 250 $ 240 Net assets $ 750 $1,200 ? Pears