合并对价分摊的对象_北京注册会计师协会.pptVIP

* Going-concern element: Existence of assets in place and ready to use creates value Elements of a business enterprise are physically and functionally assembled? creates value E.g. PPE has greater value in case of going concern as compared to on a piecemeal, liquidation basis Expected synergies Excess economic income Level of income generated by the business is greater than the fair return on all tangible and intangible assets The nature of goodwill IFRS 3.BC130 In developing ED 3 and the IFRS, the Board observed that when goodwill is measured as a residual, it could comprise the following components: (a) the fair value of the ‘going concern’ element of the acquiree. The going concern element represents the ability of the acquiree to earn a higher rate of return on an assembled collection of net assets than would be expected from those net assets operating separately. That value stems from the synergies of the net assets of the acquiree, as well as from other benefits such as factors related to market imperfections, including the ability to earn monopoly profits and barriers to market entry. (b) the fair value of the expected synergies and other benefits from combining the acquiree’s net assets with those of the acquirer. Those synergies and other benefits are unique to each business combination, and different combinations produce different synergies and, hence, different values. (c) overpayments by the acquirer. (d) errors in measuring and recognising the fair value of either the cost of the business combination or the acquiree’s identifiable assets, liabilities or contingent liabilities, or a requirement in an accounting standard to measure those identifiable items at an amount that is not fair value. Comparison to U.S. GAAP: SFAS 141. B102. As described in the 1999 Exposure Draft and the 2001 Exposure Draft, the amount that in practice has been recognized as goodwill includes the following six components: ·??????? Component 1—The excess of the fair values ove