中国准则系列讲座之房地产行业.ppt

* 购买方在合并中取得的被购买方各项可辨认资产和负债不仅局限于被购买方在合并前已经确认的资产和负债，还可能包括企业合并前被购方在其资产负债表未予确认的资产和负债。例如：RD费用或者诉讼的或有负债。 * * IFRS Impressions IFRS 3 3. Scope Main change from IFRS 3 (2004) and FAS 141 The new standards remove the following scope exclusions from IFRS 3 (2004) and FAS 141: ? business combinations involving two or more mutual entities; mutual entities were included in the scope of FAS 141, but the effective date of FAS 141 for such entities was delayed indefinitely; and ? business combinations in which separate entities or businesses are brought together to form a reporting entity by contract alone without obtaining an ownership interest.As a result, business combinations involving two or more mutual entities, and those in which separate entities or businesses are brought together to form a reporting entity by contract alone, now will be accounted for using the acquisition method. * CAS 20.11 第十一条? 购买方应当区别下列情况确定合并成本： （四）在合并合同或协议中对可能影响合并成本的未来事项作出约定的，购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的，购买方应当将其计入合并成本。 (《企业会计准则讲解2008》P322对或有对价的后续处理有以下补充： 企业在购买日对于可能需要支付的企业合并成本调整金额进行预计并且计入企业合并成本后，未来期间有关涉及调整成本的事项未实际发生或发生后需要对原估计计入企业合并成本的金额进行调整的，或者在购买日因未来事项发生的可能性较小、金额无法可靠计量等原因导致有关调整金额未包括在企业合并成本中，未来期间因合并合同或协议中约定的事项很可能发生、金额能够可靠计量，符合有关确认条件的，应对企业合并成本进行相应调整。) IFRS 3.58 Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date. Such changes are measurement period adjustments in accordance with paragraphs 45–49. However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments. The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows: (a) Cont