合并对价中无形资产分摊价值研究及案例分析

发布时间：2018-10-11 14:17

【摘要】：合并对价分摊是公允价值在我国的一项具体运用，也是以财务报告为目的的评估中的难点与重点之一，要求对被合并资产或负债以公允价值为基础进行重新定价，并以此作为合并财务报表的计量基础。首先，本文通过对现阶段合并对价分摊与无形资产价值评估的运用情况进行了归纳总结，，阐述了合并对价分摊所涉及的相关理论，指出合并对价分摊的逻辑顺序，区分了对合并对价分摊与企业价值评估。根据公允价值最能真实反映被评估对象价值，指出了合并对价中无形资产的分摊是以无形资产的公允价值作为分摊依据，同时，指出无形资产价值分摊是合并对价分摊中的重点与难点。其次，本文把影响无形资产分摊价值的因素进行了分析，根据三个层级的公允价值与评估进行了对接，阐述了现阶段评估方法在无形资产公允价值评估中的应用。再次，针对无形资产及分摊价值合理性提出了合并对价分摊价值评估过程中的应注意到的问题,包括：无形资产评估前的确认、使用期限与消失无形资产的处置以及并购价分摊的合理性与各项回报率的估算。根据这些问题，本文选取非同一控制下企业合并案例，对合并对价中涉及无形资产的价值分摊进行了实际运用操作，分离出商誉价值并对无形资产分摊价值进行了合理性检验。最后，本文对案例中涉及无形资产分摊后的会计处理进行了简要说明，并总结了案例的不足之处。同时，指出了我国现有阶段合并对价分摊仍是新兴的一项经济活动，需要更成熟的理论支持与广泛的实际操作应用，其研究具有现实的意义。
[Abstract]:As a concrete application of fair value in our country, combined consideration allocation is also one of the difficulties and key points in the evaluation for the purpose of financial report, which requires the repricing of assets or liabilities to be consolidated on the basis of fair value. And this is the basis of measurement of consolidated financial statements. First of all, this paper summarizes the current application of combined consideration allocation and intangible assets valuation, expounds the related theories of combined consideration allocation, and points out the logical order of combined consideration allocation. A distinction is made between the allocation of the combined consideration and the valuation of the enterprise. According to the fact that fair value can truly reflect the value of the evaluated object, it is pointed out that the apportionment of intangible assets in the combined consideration is based on the fair value of intangible assets, and at the same time, It is pointed out that the value allocation of intangible assets is an important and difficult point in combined consideration allocation. Secondly, this paper analyzes the factors that affect the value of intangible assets, according to the three levels of fair value and evaluation of the docking, elaborated the current evaluation method in the application of the fair value of intangible assets. Thirdly, in view of the rationality of intangible assets and assessed value, the paper puts forward some problems that should be noticed in the process of valuation, including: the confirmation of intangible assets before evaluation, The reasonableness of the allocation of M & A and the estimation of the return rate. According to these problems, this paper selects the case of enterprise merger under the same control, carries on the actual application operation to the value allocation involving the intangible assets in the merger consideration, separates out the goodwill value and carries on the rationality test to the intangible asset share value. Finally, this paper briefly describes the accounting treatment of intangible assets after allocation, and summarizes the shortcomings of the case. At the same time, it is pointed out that the present stage combined consideration allocation is still a new economic activity in China, which needs more mature theory support and extensive practical application, and its research is of practical significance.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275

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