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发表于 2014-9-5 03:20:52
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主要超过一年了，不属于计量期了。
参考ifrs3 ：
BC289 In developing the 2005 Exposure Draft, the FASB concluded that the fair value of
other long-lived assets acquired in a business combination should no longer be reduced for changes in a valuation allowance after the acquisition date. That decision is consistent with the boards’ decision not to adjust other acquired assets or assumed liabilities, with a corresponding adjustment to goodwill, for the effects of other events occurring after the acquisition date.
BC290 Few respondents to the 2005 Exposure Draft addressed this issue, and the views of
those who commented differed. Some favoured providing for reduction of goodwill indefinitely because they view the measurement exception for deferred tax assets as resulting in a measure that is drastically different from fair value. Those who supported not permitting the indefinite reduction of goodwill said that, conceptually, changes in estimates pertaining to deferred taxes recognized in a business combination should be treated the same as other revisions to the amounts recorded at acquisition. The boards agreed with those respondents that a measurement exception should not result in potentially indefinite adjustments to goodwill. The revised standards provide other limited exceptions to the recognition and measurement principles, for example, for employee benefits— none of which result in indefinite adjustments to goodwill for subsequent changes.
BC291 The 2005 Exposure Draft proposed a rebuttable presumption that the subsequent recognition of acquired tax benefits within one year of the acquisition date should be accounted for by reducing goodwill. The rebuttable presumption could have been overcome if the subsequent recognition of the tax benefits resulted from a discrete event or circumstance occurring after the acquisition date. Recognition of acquired tax benefits after the one-year period would be accounted for in profit or loss (or, if IAS 12 or SFAS 109 so requires, outside profit or loss). Respondents suggested particular modifications to that proposal, including removing the rebuttable presumption about subsequent recognition of acquired tax benefits
within one year of the acquisition date and treating increases and decreases in deferred tax assets consistently. (IAS 12 and SFAS 109 provided guidance on accounting for decreases.) The boards agreed with those suggestions and revised the requirements of the revised standards accordingly.
计量期：
BC392 The boards decided to place constraints on the period for which it is deemed reasonable to be seeking information necessary to complete the accounting for a business combination. The measurement period ends as soon as the acquirer receives the necessary information about facts and circumstan ces that existed as of the acquisition date or learns that th e information is not obtainable. However, in no circumstances may the measuremen t period exceed one year from the acquisition date. The boards concluded that allowing a measurement period longer than one year would not be especially helpful; obtaining reliable information about circumstances and conditions that existe d more than a year ago is likely to become more difficult as time passes. Of course, the outcome of some contingencies and similar matters may not be known within a year. But the objective of the measurement period is to provide time to obtain the information necessary to measure the fair value of the item as of the acquisition date.Determining the ultimate settlement amount of a contingency or other item is not necessary. Uncertainties about the timing and amount of future cash flows are part of the measure of the fair value of an asset or liability. |
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