identifiable assets 中文意思是什麼
identifiable assets
解釋
可盤點資產- identifiable : adj. 可視為相同的；可證明為同一的。identifiably adv.
- assets : （資產）：企業所擁有的資源。
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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
從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。 -
Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset
交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。 -
When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date
編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。 -
Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree
第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。 -
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
第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。 -
Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values
第十七條企業合併形成母子公司關系的，母公司應當編制購買日的合併資產負債表，因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。 -
Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date
第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。 -
Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values
第十六條企業合併發生當期的期末，因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的，購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。 -
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）購買方對合併成本大於合併中取得的被購買方可辨認凈資產公允價值份額的差額，應當確認為商譽。
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