公允价值不确定性对企业并购结果的影响——非同一控制下企业并购结果分析

Effects on Uncertainty of Fair Value to the Result of Enterprise Mergence——Analyzing the Result of Enterprise Mergence under the Non-Unitary Control

我国新《企业会计准则》(以下称《新准则》)在17个具体会计准则中不同程度地应用了公允价值。《新准则》规定非同一控制下企业合并采用公允价值计量,而公允价值的不确定性会对企业并购结果会产生很大的影响。为此,文章对公允价值不确定性对企业并购结果的影响予以分析,并提出相关建议,以期为公允价值在我国高质量的运行提供帮助。

The new Accounting Criteria for Enterprises uses fair value in 17 accounting criteria. The new criteria stipulate the enterprises merging which are not under the same control uses fair value as the way of measurement. The uncertainty of fair value can bring big influence on the results of enterprise merging. So, we analyze the contributing factors of the fair value＇s uncertainty, and put forward some proposals to perfect the application of fair value in China.