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qi ye he bing zhong huo you dui jia de hui ji chu li tan xi
Author(s): 
Pages: 52-57
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  企业合并或有对价业绩承诺补偿会计处理;
Abstract: 在会计实务中,会计人员对或有对价的会计处理方法并不统一,具有很强的随意性,严重影响了会计信息质量。或有对价安排一般有两种形式,一是以现金结算的业绩承诺补偿,二是以股份结算的业绩承诺补偿。本文以方正证券收购民族证券为例,从或有对价的初始确认、后续计量、收到补偿三个方面指出现有企业合并中或有对价会计处理方法存在的问题,发现:或有对价协议的性质类似于期权,或有对价的本质符合金融资产的定义,所以应将其确认为金融资产,而且可借用Black-Scholes期权定价模型对或有对价进行估值。
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