公司购并价差及其信息披露会计理论探讨

An Inquiry into Value Variance in Merger and Acquisition (M&A) of Companies and Theory of Accounting Information Announce

公司购并价差与商誉二者并非等价 ,正购并价差主要包括控制权价值和继续经营价值 ,负购并价差主要是由于公允价值的多义性和交易费用存在的必然性引起的。对公司购并价差的会计信息披露理论有规范性理论和市场导向理论。

Value variance in merger and acquesition, or M & A for short, of companies is not equal to goodwill. Positive M & A value variance includes mainly the value of control right and that of going concern, while negative one is caused mainly by the ambiquity of fair and just value and the inevitability of the existence of transaction costs. Theory of accounting information announce in M & A value variance embraces theory of normativeness and theory of market oriented