business-combination 公司合并课件.ppt

Business Combinations Chapter 1 Learning Objective 1 Business Combinations Reasons for Business Combinations Learning Objective 2 The Legal Form ofBusiness Combinations The Legal Form ofBusiness Combinations The Legal Form ofBusiness Combinations The Accounting Concept ofBusiness Combinations The Accounting Concept ofBusiness Combinations The Accounting Concept ofBusiness Combinations Background on Accounting forBusiness Combinations Background on Accounting forBusiness Combinations Background on Accounting forBusiness Combinations Learning Objective 3 Pooling Method Purchase Method Learning Objective 4 Accounting for Business CombinationsUnder the Purchase Method Accounting for Business CombinationsUnder the Purchase Method Accounting for Business CombinationsUnder the Purchase Method Accounting for Business CombinationsUnder the Purchase Method Accounting for Business CombinationsUnder the Purchase Method Goodwill Learning Objective 5 Cost Allocation in a PurchaseBusiness Combination Cost Allocation in a PurchaseBusiness Combination Recognition and Measurement ofIntangible Assets Other than Goodwill Contingent Consideration in aPurchase Business Combination Cost and Fair Value Compared Cost and Fair Value Compared Illustration of a PurchaseCombination Illustration of a PurchaseCombination Illustration of a PurchaseCombination Illustration of a PurchaseCombination Recognizing and MeasuringImpairment Losses Cost and Fair Value Compared End of Chapter 1 Investment cost Net fair value Goodwill 2 Identifiable net assets according to their fair value 1 Pitt Corporation acquires the net assets of Seed Company on December 27, 2003. Pitt Seed Book Value Assets Cash $ 50 $ 50 Net receivables 150 140 Inventories 200 250 Land 50 100 Buildings, net 300 500 Equipment, net 250 350 Patents 50 Total assets $1,000 $1,440