美国代写：对价的性质对商誉计算的影响

美国代写：对价的性质对商誉计算的影响。对价的性质以及它如何影响商誉的计算在收购公司和公司被收购在这里介绍。对价的性质将对商誉产生影响。就收购对价而言，可以这样说，对价是收购方先前持有的与他们所收购的业务有关的权益的公允价值。国际财务报告准则3(修订)中一些最重要的变化是与购买对价有关的，现在包括了收购方可能在被收购业务中先前持有的所有权益的公允价值。这包括对联营或合资企业的任何权益，或被收购企业的其他股权权益。接下来美国代写专家对价的性质对商誉计算的影响分析如下。

考虑将包括基于其他股权利益的联营或合资企业的任何利益。在评估任何此类先前的股份时，如果当时确实确定了股份，则该股份被理解为为了收购实体而放弃，并在处置时记录了收益或损失。因此，在收购时，如果收购方在此之前对该实体有一定的权益，那么现有的权益也会被重新衡量(赫尔曼等人，2016)。这种计量是以公允价值进行的，以确保损益表的变动被充分记录。以往记录的收益将根据具体情况进行评估。当这样的重新评估完成后，收益或损失将被确认。当股份的价值增加时，收益将被确认。如果收购方对该公司的权益的账面价值高于该公司的公允价值，则应确认亏损。每一项损益将在综合损益表中确认。更多情况下，损失情况不会发生。然而，这种形式的或有考虑必须以不同的方式进行评估(Sacui, 2016)。即使该或有对价在取得时不需要给付，仍有必要确认对价。债务或有对价必须与商誉相对确认，作为一项负债。

因此，对价现在被理解为负债的增加，并由商誉确认。“子公司业绩良好负债的增加会导致损益表中的费用，而业绩低于目标会导致预期付款的减少，并会在损益表中作为收益记录。”这些变化以前是根据商誉进行记录的”(ACCA, 2016年，第3段)。8)。

此外，在评估对价时，还必须承认对价的性质。检查对价的性质是否符合负债或权益的定义是很重要的。当或有对价的性质与股权相匹配时，将不按照国际会计准则第32/39号重新计量。这与仅根据商誉衡量对价的历史做法形成了鲜明对比。衡量或有对价的新做法是在收购时对其进行公平估值，这将增加在开始时对公允价值计算的关注和注意，因此将对随后的重新计量产生影响。此时的标准要求记录任何负面的善意。负商誉基本上是任何廉价购买的收益。这种形式的商誉被记录在损益表中。另一个变化是，交易成本将不再被视为收购价格的一部分。交易费用将作为发生的费用在当前计算中进行评估。交易费用必须作为已发生的费用呈现，不会作为收购期间支付给卖主的费用的一部分进行评估。此外，使用这些考虑标准有助于澄清基于员工份额的支付形式等。此外，它为未来的服务提供了急需的业务薪酬、合并等估值指导，在本例中为收购公司Expander Plc的未来计划。

或有股份的报价估计约为40亿英镑。现在，由于Expander在被收购前并不持有任何价值，所以不需要重新衡量对价。计量仅按交易时的公允价值进行。

Consideration will include any interest in associate or joint venture based on other equity interests as well. When assessing any such previous stake, if a stake is indeed identified then, it is understood as being given up in order to acquire the entity and have a gain or loss recorded at the time of disposal. At the time of acquisition, therefore, if the acquirer has some interest in the entity prior, then the existing stake is also re-measured (Hellman et al., 2016). Such a measurement is carried out at fair value in order to ensure that movements to income statement are recorded in full. Gains in previous recordings are assessed in context. What happens when such a reassessment is done is that a gain or a loss would be recognized. A gain will be recognized when the value of the stake increases. A loss would be recognized if the interest that the acquirer has with respect to the company has a higher book value in comparison to the fair value of the business. Each of these loss and gain will be recognized in the comprehensive income statement. More often the loss situation would not occur. However, this form of contingent consideration will have to be assessed differently (Sacui, 2016). Even if the contingent consideration in question need not be paid out at the time of acquisition, it is still necessary to recognize the consideration. Debt contingent consideration will have to be recognized against goodwill, as a liability.

Consideration hence is now understood as an increase in liability and is recognized against goodwill. “An increase in the liability for good performance by the subsidiary results in an expense in the income statement and under-performance against targets will result in the reduction in the expected payment and will be recorded as a gain in the income statement. These changes were previously recorded against goodwill” (ACCA, 2016, para. 8).

In addition, when assessing the consideration, it is also necessary to acknowledge the nature of the consideration. The nature of the consideration will be important to check whether it matches against definitions of liability or equity. When the nature of contingent consideration matches against equity then re-measurement will not be done as per IAS 32/39. This contrasts against the historic practice of just measuring consideration on goodwill. The new practice of measuring contingent consideration which is fair valued at acquisition will increase focus and attention on the fair value calculations at the opening itself and hence will have an impact on subsequent re-measurements. The standard at this point requires for any negative good will to be recorded. Negative goodwill is basically gain made on any bargain purchase. This form of goodwill is recorded in the income statement. Another change is that the transactions costs will no longer be considered as part of the acquisition price. Transaction costs would be assessed in current calculations as expenses as incurred. The transactions costs have to be presented as incurred and will not be assessed as part of payment made to the seller of the business during acquisition. In addition, the use of these consideration standards helps clarify the form of employee share based payments and more. In addition, it provides much needed valuation guidance for business compensation, combinations etc. for the future services, in this case the future plans of the acquiring company Expander Plc.

The offer of contingent shares is estimated at around £4,000 million. Now since Expander does not hold any value before their acquisition, there need not be any re-measurement of consideration. The measurement is only done at fair value at the time of trading.

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