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中英对照法律资源--企业会计准则第20号--企业合并 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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identifiable net assets it obtains from the acquiree as business reputation. 初始确认后的商誉，应当以其成本扣除累计减值准备后的金额计量。商誉的减值应当按照《企业会计准则第8号--资产减值》处理。 <westbank> The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions. The impairment of business reputation shall be treated according to the Accounting Standards for Enterprises No. 8 - Asset Impairment. （二）购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当按照下列规定处理： <westbank> (2)The acquirer shall, pursuant to the following provisions, treat the balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree: 1．对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核； <westbank> (a)It shall reexamine the measurement of the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the acquiree as well as the combination costs; 2．经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的，其差额应当计入当期损益。 <westbank> (b)If, after the reexamination, the combination costs are still less than the fair value of the identifiable net assets it obtains from the acquiree, it shall record the balance into the profits and losses of the current period. 第十四条被购买方可辨认净资产公允价值，是指合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。 <westbank> Article 14The" fair value of the identifiable net assets of the acquiree" refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities. 被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认： <westbank> The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately: （一）合并中取得的被购买方除无形资产以外的其他各项资产（不仅限于被购买方原已确认的资产），其所带来的经济利益很可能流入企业且公允价值能够可靠地计量的，应当单独予以确认并按照公允价值计量。 <westbank> (1)As for the assets other than intangible assets acquired from the acquiree in a business combination (not limited to the assets which have been recognized by the acquiree), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values. 合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。 <westbank> As for any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured in light of its fair value. （二）合并中取得的被购买方除或有负债以外的其他各项负债，履行有关的义务很可能导致经济利益流出企业且公允价值能够可靠地计量的，应当单独予以确认并按照公允价值计量。 <westbank> (2)As for the liabilities other than contingent liabilities acquired from the acquiree, if the performance of the relevant obligations are likely to result in any out-flow of economic benefits from the enterprise, and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values. （三）合并中取得的被购买方或有负债，其公允价值能够可靠地计量的，应当单独确认为负债并按照公允价值计量。 <westbank> (3)As for the contingent liabilities of the acquiree obtained in a combination, if their fair values can be measured reliably, they shall separately recognized as liabilities and shall be measured in light of their fair values. 或有负债在初始确认后，应当按照下列两者孰高进行后续计量： <westbank> After a contingent liability is measured initially, it shall be subject to a subsequent measurement according to the higher one of the following amounts: 1．按照《企业会计准则第13号--或有事项》应予确认的金额； <westbank> (a)the amount which shall be recognized according to the Accounting Standards for Enterprises No. 13 - Contingent Events. 2．初始确认金额减去按照《企业会计准则第14号--收入》的原则确认的累计摊销额后的余额。 <westbank> (b)the balance of the initially recognized amount minus the accumulative amortization amount which is recognized according to the principle of the Accounting Standards for Enterprises No. 14 - Revenue. 第十五条企业合并形成母子公司关系的，母公司应当设置备查簿，记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买日的公允价值。 <westbank> Article 15Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date. 编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。 <westbank> When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date. 第十六条企业合并发生当期的期末，因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的，购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。 <westbank> Article 16Where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values. 购买日后12 个月内对确认的暂时价值进行调整的，视为在购买日确认和计量。 <westbank> Where an adjustment is made to the temporarily determined values within 12 months after the acquisition date, it shall be deemed as the recognition and measurement on the acquisition date. 第十七条企业合并形成母子公司关系的，母公司应当编制购买日的合并资产负债表，因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。 <westbank> Article 17Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values. 母公司的合并成本与取得的子公司可辨认净资产公允价值份额的差额，以按照本准则规定处理的结果列示。 <westbank> As for the balance between the combination cost of the parent company and the fair value of the identifiable net assets it obtains from the subsidiary company, it shall present the result of the treatment according to the present Standards. 第四章 披露 <westbank> Chapter IV Disclosure 第十八条企业合并发生当期的期末，合并方应当在附注中披露与同一控制下企业合并有关的下列信息： <westbank> Article 18Where a business combination occurs at the end of the current period, the combining party shall, in its notes, disclose the following information related to the business combination under the same control: （一）参与合并企业的基本情况。 <westbank> (1)the basic information on the combining enterprises; （二）属于同一控制下企业合并的判断依据。 <westbank> (2)the grounds for the judgment of the business combination under the same control; （三）合并日的确定依据。 <westbank> (3)the basis for the determination of the combining date; （四）以支付现金、转让非现金资产以及承担债务作为合并对价的，所支付对价在合并日的账面价值； <westbank> (4)Where the consideration for the combination is the cash paid, the non-cash assets transferred and the liabilities assumed, it shall disclose the carrying amount of the consideration on the combining date. 以发行权益性证券作为合并对价的，合并中发行权益性证券的数量及定价原则，以及参与合并各方交换有表决权股份的比例。 <westbank> Where equity securities are issued as consideration for the combination, it shall disclose the number of the equity securities issued during the combination, the pricing principle as well as the proportion of the shares with voting power exchanged by the parties to the combination; （五）被合并方的资产、负债在上一会计期间资产负债表日及合并日的账面价值；被合并方自合并当期期初至合并日的收入、净利润、现金流量等情况。 <westbank> (5)The carrying amounts of the assets and liabilities of the combined party on the balance sheet date of the prior accounting period as well as on the combining date; the information on the revenue, net profits and cash flow of the combined party from the beginning of the current period, in which the combination occurs, to the combining date; （六）合并合同或协议约定将承担被合并方或有负债的情况。 <westbank> (6)the information on the contingent liabilities of the combined party to be assumed according to the stipulations of the combination contract or agreement; （七）被合并方采用的会计政策与合并方不一致所作调整情况的说明。 <westbank> (7)an explanation on the adjustment made because the accounting policy adopted by the combined party is different from that adopted by the combining party; and （八）合并后已处置或准备处置被合并方资产、负债的账面价值、处置价格等。 <westbank> (8)the carrying amount or disposal price of the combined party's assets or liabilities which have been disposed of or are to be disposed of. 第十九条企业合并发生当期的期末，购买方应当在附注中披露与非同一控制下企业合并有关的下列信息： <westbank> Article 19Where a business combination occurs at the end of the current period, the acquirer shall, in its notes, disclose the following information on the business combination not under the same control: （一）参与合并企业的基本情况。 <westbank> (1)the basic information on the combining enterprises; （二）购买日的确定依据。 <westbank> (2)the basis for the determination of the acquisition date; （三）合并成本的构成及其账面价值、公允价值及公允价值的确定方法。 <westbank> (3)the composition, carrying amount and fair value of the combination costs, as well as the method for the determination of the fair value thereof; （四）被购买方各项可辨认资产、负债在上一会计期间资产负债表日及购买日的账面价值和公允价值。 <westbank> (4)the carrying amounts and fair values of the identifiable assets and liabilities of the acquiree on the balance sheet date of the previous accounting period as well as on the acquisition date （五）合并合同或协议约定将承担被购买方或有负债的情况。 <westbank> (5)the information on the acquiree's contingent liabilities to be assumed 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