可辨认净资产 meaning in English
net identifiable assets
Examples
- The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation
（一）购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。 - As for the balance between the combination cost of the parent company and the fair value of the identifiable net assets it obtains from the subsidiary company , it shall present the result of the treatment according to the present standards
母公司的合并成本与取得的子公司可辨认净资产公允价值份额的差额，以按照本准则规定处理的结果列示。 - Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四条被购买方可辨认净资产公允价值，是指合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。 - Theoretically , there are many measure method for the goodwill , for example , there are capitalization of income method , present value of super - profit method and so on , but we adopt the difference between thb c t of the whole business and the identifiable net assets method
从理论上讲，计量商誉的方法有多种，比如超额利润现值法、收益资本化现值法，但实务中一般采用并购成本与可辨认净资产的公允价值的差额计算。 - To one ’ s surprise , with the issuance of 141 standards by fasb , it is a trend to cancel the pooling of interest method . from the dispute between these two methods , the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results
本文分别从现代产权理论和法律意义两个视角分析换股合并的经济实质和权益结合法的计价基础问题,指出对于换股合并应当采用以参与合并企业可辨认净资产公允价值为基础的权益结合法。