可辨认资产

被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。

The identifiable assets , liabilities and contingent liabilities which meet the following conditions shall be recognized separately .

编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。

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 .

如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；

Determine the discernable assets and liabilities and their fair value ;

每一项可辨认资产和负债以其收购日的公允价值进行计量。

Each identifiable asset and liability is measured at its acquisition-date fair value .

在中国，可辨认无形资产会计既是一个老问题，又是一个新问题。

Identifiable intangible assets accounting is a traditional concept that presents great challenges in China .

间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。

And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets .

被收购方的非控制性权益可以按照公允价值或者非控制性权益在被收购方可辨认净资产所占比例进行计量。

Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest 's proportionate share of the acquiree 's net identifiable assets .

购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。

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 .

股权投资差额受三个因素影响，即企业投资成本，被投资单位可辨认净资产的公允价值，被投资单位可辨认净资产的帐面价值。

Equity investment variances are effected by three factors . They are the cost of investment , the fair value of identifiable net assets of invested unit and its book value .

第二种方法是采用差额法来计算企业的信用资产价值，即以企业的整体价值与企业可辨认净资产公允价值的差额，来作为企业信用资产的计量价值。

The second is using balance method to calculate the value of enterprise credit asset , that is to use the difference between the total value of the enterprise and the fair value of the net asset .

由于并购时，被并购企业是作为一个有机整体进行买卖的，因此，并购企业支付的价格往往会大于被并购企业可辨认净资产的公允价值，形成外购商誉。

As the acquired is traded as an organic whole in mergers and acquisitions , the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired , thus forming purchased goodwill .

商誉是指企业获得超额收益的能力，是不可辨认的无形资产。

Commercial reputation is the ability for a business to gain the superprofit and the invisible asset which can 't be identified .