企业并购与股权投资攻略.pptVIP

TheAccountingConceptofABusinessCombination

MethodsofAccountingforBusinessCombination

EquityMethod—AOne-lineConsolidation;TheAccountingConceptofABusinessCombination;APBOpinionNo16(1970);FASBStatement141();FASBStatement141(revised);IAS22(revised1998);

IFRS3BusinessCombinations（）;CAS20();MethodsofAccountingforBusinessCombination;购置法

（PurchaseMethod）

将企业合并视为资产的购置行为;PurchaseMethod;Directacquisitioncostsarepaidtooutsideparties;includetheminthepricepaid

Indirectacquisitioncostsareinternallyincurred;theyareexpensed

Issuecostsaretoissu