目的 本准则的目的是对企业合并的会计处理作出规定。本准则既包括一个企业被另一个企业购买,也包括难以辨别谁是收购者的这样一种不常见的股权联合。购买会计涉及确定购买成本、将该成本分摊于被购企业的可确认资产和负债、以及对购买时和购买后形成的商誉或负商誉进行会计处理。其他会计问题包括确定少数股权金额、购买期间的会计问题、购买成本或对资产负债确认的后续变化以及要求披露的事项等。 Purpose The purpose of these guidelines is to provide for the accounting for a business combination. This guideline covers both the purchase of one business by another and the unusual equity alliance that makes it difficult to identify who the acquirer is. Purchasing accounting involves determining the cost of purchase, allocating the cost to the identifiable assets and liabilities of the acquiree, and accounting for goodwill or negative goodwill arising on acquisition and after purchase. Other accounting issues include determining the amount of minority equity, accounting issues during the purchase, purchase costs or subsequent changes to the recognition of assets and liabilities, and matters required to be disclosed.