控股合并长期股权投资初始计量会计处理探析

An Inquiry into the Treatment of the Initial Measurement Principles of Long-Term Equality nvestment in the Acquisition of Majority Interest

长期股权投资在不同背景下,初始计量的原则不同。本文在控股合并下对长期股权投资初始计量从两个角度进行对比分析。同一控制下企业合并分别从合并方以支付现金、转让非现金资产或承担债务方式作为合并对价和以发行权益性证券作为合并对价分析长期股权投资的会计处理原则及具体操作。非同一控制下企业合并长期股权投资初始计量,分析购买日和合并成本的确定以及付出资产公允价值与付出资产账面价值差额的处理。

In the different context,the initial measurement principles of long-term equity investment is different.In the acquisition of majority interest, this paper makes a comparison and analysis for the initial measurement of long-term equity investment from two perspectives. For the merger of enterprises under the same control, this paper analyzes the accounting treatment principle and operations of long-term equity investment when the merging party uses the cash, transfers of non-cash assets bear the debt for merged party or issue equity securities as an exchange of value.In addition, when the merger of enterprises under the different control, this paper analyzes how to determine merger and acquisition cost, and how to treat the difference between the fair value and book value of asset which are paid for the merged party on the merger date.