兼并收购分析.pptxVIP

e;Accounting for Transactions Accounting for Transactions Consolidation Rules Purchase Accounting Overview Acquisition Costs Accounting for Target Options Restructuring Establishing Fair Value Acquired In-Process Research Development Intangible Assets Process Summary FASB/IASB Projects Bus. Com.: Purchase Method Procedures Project Goodwill Impairment Test Goodwill Allocation on Business Disposition Exercises Goodwill Impairment Test Purchase Price Allocation;;Current Rules*;Current Rules (Cont’d)*;What is Purchase Accounting?;SFAS 141 and 142*, Issued in 2001: Eliminated Pooling-of-Interest