或有对价评估对企业并购的影响

The impact of Contingent Consideration Valuation on the M&A of Business Enterprises

近年来会计准则全面修订了企业并购中对财务报告的要求,其影响是广泛和巨大的。交易价格,商誉金额、以公允价值入账的财务报表项目数,以及使之成为增值性交易所需的时间等都将在新标准下有所不同。"会计准则"的一个关键变化就是要求以公允价值确认或有对价于购买日价值。或有对价估值将需要透明和良好的支持,以经得起审计审查。此外,后续对确定的或有对价资产和负债重新计量的潜在收益影响引起了许多重要的问题,如交易结构和交易条款的谈判等。本文讨论如何评估或有对价价值以及修改这一重要的准则后对首席财务官、财务报告职能部门和交易团队的影响。

The accounting standards have comprehensively revised the requirements for financial reporting in enterprise M & A. in recent years, Its influence is extensive and huge. The transaction price, the amount of goodwill, the number of financial statement items recorded at fair value, and the time required to make it a value-added transaction will be different under the new standards. A key change in the accounting standards is the requirement to recognize the value of contingent consideration at the acquisition date at fair value. The valuation of contingent consideration will require transparent and good support to withstand audit review. In addition, the potential income impact of subsequent remeasurement of determined contingent consideration assets and liabilities has caused many important problems, such as the negotiation of transaction structure and transaction terms. This paper discusses how to evaluate the value of contingent consideration and the impact of the revised content of this important standard on the CFO, the financial reporting function and the transaction team.