PPA guideline普华合并对价分摊指南.doc

PPA guideline普华合并对价分摊指南 A Global Guide to Accounting for Business Combinations and Noncontrolling Interests Application of the U.S. GAAP and IFRS Standards 2009 This publication has been prepared for general information on matters of interest only, and does not constitute professional advice on facts and circumstances specific to any person or entity. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. The information contained in this material was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. PricewaterhouseCoopers LLP, its members, employees, and agents shall not be responsible for any loss sustained by any person or entity who relies on this publication. The content of this publication is based on information available as of March 31, 2009. Accordingly, certain aspects of this publication may be superseded as new guidance or interpretations emerge. Financial statement preparers and other users of this publication are therefore cautioned to stay abreast of and carefully evaluate subsequent authoritative and interpretative guidance that is issued. This publication has been updated to reflect new and updated authoritative and interpretive guidance since the 2008 edition. It has also been updated to reflect the new FASB Accounting Standards CodificationTM, which was launched on July 1, 2009 and is effective for interim and annual periods ending after September 15, 2009. See Appendix I for a summary of changes from the 2008 edition. Portions of FASB Accounting Standards Codification??, copyright ?? by Financial Accounting Foundation, 401 Merritt 7, Norwalk, CT 06856, are reproduced by permission. Portions of variou