国际财务报告准则实务指引PracticalguidetoIFRS-PwCHK.PDFVIP

国际财务报告准则 实务指南 业务合并中或有对价的艺术与科学 Practical guide to IFRS The art and science of contingent consideration in a business combination 2012年7月 July 2012 中英文对照 English with Chinese Translation Contents 目录 Page Preface 4 At a glance 6 Introduction 6 Practical questions and examples 10 Initial classification 10 Measuring fair value 18 Differentiating consideration from payments for post-combination employee services 24 Escrow arrangements 38 Optional investments 42 Royalty arrangements 42 Contingent consideration from the seller’s perspective 48 页码 前言 5 简介 7 概览 7 实际问题与示例 11 初始分类 11 计量公允价值 19 区分对价与合并后为职工提供服务的支付