purchase price allocation中文

收购价格分摊(Purchase Price Allocation,PPA)收购价格分摊是指会计准则规定的非同一控制下企业合并成本在取得的可辨认资产、负债和或有负债之间的分配。合并对价分摊的评估是通过识别所收购企业的各项资产和负债(包括未在被...

purchase price allocation中文

收购价格分摊(Purchase Price Allocation,PPA)收购价格分摊是指会计准则规定的非同一控制下企业合并成本在取得的可辨认资产、负债和或有负债之间的分配。合并对价分摊的评估是通过识别所收购企业的各项资产和负债(包括未在被收购企业资产负债表上反映的资产和负债),评估各项资产和负债的公允价值,将收购企业的收购 ... ,Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction. In

相關軟體 Sublime Text 資訊

Sublime Text
Sublime Text 是一個複雜的代碼,標記和散文的文本編輯器。您將愛上流暢的用戶界面,非凡的功能和驚人的性能。選擇版本:Sublime Text 3154(32 位)Sublime Text 3154(64 位) Sublime Text 軟體介紹

purchase price allocation中文 相關參考資料
收購價格分攤- MBA智库百科

收購價格分攤(Purchase Price Allocation,PPA)收購價格分攤是指會計準則規定的非同一控制下企業合併成本在取得的可辨認資產、負債和或有負債之間的分配。合併對價分攤的評估是通過識別所收購企業的各項資產和負債(包括未在被收購企業資產負債表上反映的資產和負債),評估各項資產和負債的公允價值,將收購企業的收購 ...

http://wiki.mbalib.com

收购价格分摊- MBA智库百科

收购价格分摊(Purchase Price Allocation,PPA)收购价格分摊是指会计准则规定的非同一控制下企业合并成本在取得的可辨认资产、负债和或有负债之间的分配。合并对价分摊的评估是通过识别所收购企业的各项资产和负债(包括未在被收购企业资产负债表上反映的资产和负债),评估各项资产和负债的公允价值,将收购企业的收购 ...

http://wiki.mbalib.com

Purchase price allocation - Wikipedia

Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various as...

https://en.wikipedia.org

財稅分離下之商譽探討【中華徵信所財務顧問專題剖析】

等,以致在財稅制度上有合一、分離和折衷的模式。台灣係屬一整體自由度高的國家,財稅分離制度也行之有年。本篇將討論台灣在財稅分離下,企業併購後之「商譽」探討。 依照規定,企業在進行併購後,必須於一年內完成收購價格分攤(Purchase Price Allocation,PPA)報告,並進行會計入帳。然後續在稅務的處理上,大部分企業之財會 ...

https://www.credit.com.tw

Purchase Price Allocations (PPA)-華淵鑑價股份有限公司-專業鑑價

Purchase Price Allocations (PPA). An acquirer allocates the purchase price to the assets acquired and liabilities assumed at fair value on the acquisition date. Business Combinations. A corporation ob...

http://www.asset.com.tw

購買價格分攤(Purchase Price Allocation)與無形 ... - 智財交易加值服務網

第25號公報第17段規定『企業合併之會計處理,因收購而取得之可辨認資產與承擔之負債,不論是否列示於被收購公司之財務報表上,均應按收購日之公平價值衡量』,這就是所謂的購買價格分攤(Purchase Price Allocation,以下簡稱PPA)。進行PPA首先要決定購買價格,接著辨識出被收購者財務報表上資產及負債未 ...

http://www.uipex.com

purchase price allocation - 英中– Linguee词典

大量翻译例句关于"purchase price allocation" – 英中词典以及8百万条中文译文例句搜索。

https://cn.linguee.com

What is a Purchase Price Allocation? - Definition from Divestopedia

A purchase price allocation (PPA) categorizes the purchase price into the various assets and liabilities acquired. A large component of the PPA is the identification and assignment of the fair market ...

https://www.divestopedia.com

purchase price allocation - Chinese translation – Linguee

Many translated example sentences containing "purchase price allocation" – Chinese-English dictionary and search engine for Chinese translations.

https://www.linguee.com

Purchase Price Allocation (PPA) - Greater China Appraisal

Mergers and acquisitions ("M&A") is one of the successful paths for company growth by considering the synergies and inherent risks of target business, negotiating the transaction terms, ...

http://www.gca-valuation.com