一間公司以3.5億港幣收購了值1.5億的公司(佔92%), 請問多出的2億是否叫做商譽, 根據會計準則, 需要為商譽怎樣撇值? 多謝指教.

另這次收購可否視為投資, 而每年做估值盈虧呢?

引用:

原帖由 日月金 於 2007-10-23 05:25 PM 發表
一間公司以3.5億港幣收購了值1.5億的公司(佔92%), 請問多出的2億是否叫做商譽, 根據會計準則, 需要為商譽怎樣撇值? 多謝指教.

另這次收購可否視為投資, 而每年做估值盈虧呢?

This is a rather complicated issue but to make the long story short,

Goodwill arising on acquisition is recognised in the consolidated balance sheet as an asset, initially measured at cost and subsequently at cost less any accumulated impairment losses.

An IMPAIRMENT TEST is carried out annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired.  Impairment is determined by assessing the recoverable amount of cash-generating unit to which the goodwill relates.   Where the recoverable amount of the cash-generating unit is less than the carrying amount, an impairment loss is recognised.

不怎樣撇值。。。。。。。。。。。。。。。。。。。。。。。。