【人大周华《高级财务会计》】第3章 企业合并 20131018.ppt

第3章 企业合并3. Business Combination;学习目标;3.1 企业合并的定义;Continued;Continued;Continued;Continued;Continued;Continued;3.2 同一控制下的企业合并定义;3.2.2 会计规则;Continued;Continued;同一控制下的吸收合并;Zhou Hua，Renmin University of China;【例3—1】Continued;Zhou Hua，Renmin University of China;3.2.4 同一控制下的控股合并;Continued;Continued;Continued;Zhou Hua，Renmin University of China;【例3—2a】Continued;Zhou Hua，Renmin University of China;Continued;【例3—2b】;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Continued;3.3 非同一控制下的企业合并 3.3.1 界定购买方;3.3.2 准则的设计理念;3.3.3 购买方的合并成本的计算;被购买方的净公允价值的计算;Continued;Continued;3.3.5 比较付出的“企业合并成本”与获得的“净公允价值份额”;3.3.6 非同一控制下的吸收合并;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;非同一控制下的控股合并;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Continued;Continued;【例3—4b】;【例3—4b】Continued;【例3—4b】Continued;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;Zhou Hua，Renmin University of China;3.4 分步实现的企业合并*;【例3—5】;【例3—5】Continued;3.5 报表附注关于企业合并的信息披露 ;Continued;复习提纲