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1、PPAguideline普华合并对价分摊指南AGlobalGuidetoAccountingforBusinessCombinationsandNoncontrollingInterestsApplicationoftheU.S.GAAPandIFRSStandards2009Thispublicationhasbeenpreparedforgeneralinformationonmattersofinterestonly,anddoesnotconstituteprofessionaladviceonfactsandcircumst
2、ancesspecifictoanypersonorentity.Youshouldnotactupontheinformationcontainedinthispublicationwithoutobtainingspecificprofessionaladvice.Norepresentationorwarranty(expressorimplied)isgivenastotheaccuracyorcompletenessoftheinformationcontainedinthispublication.Theinformati
3、oncontainedinthismaterialwasnotintendedorwrittentobeused,andcannotbeused,forpurposesofavoidingpenaltiesorsanctionsimposedbyanygovernmentorotherregulatorybody.PricewaterhouseCoopersLLP,itsmembers,employees,andagentsshallnotberesponsibleforanylosssustainedbyanypersonorent
4、itywhoreliesonthispublication.ThecontentofthispublicationisbasedoninformationavailableasofMarch31,2009.Accordingly,certainaspectsofthispublicationmaybesupersededasnewguidanceorinterpretationsemerge.Financialstatementpreparersandotherusersofthispublicationarethereforecau
5、tionedtostayabreastofandcarefullyevaluatesubsequentauthoritativeandinterpretativeguidancethatisissued.Thispublicationhasbeenupdatedtoreflectnewandupdatedauthoritativeandinterpretiveguidancesincethe2008edition.IthasalsobeenupdatedtoreflectthenewFASBAccountingStandardsCod
6、ificationTM,whichwaslaunchedonJuly1,2009andiseffectiveforinterimandannualperiodsendingafterSeptember15,2009.SeeAppendixIforasummaryofchangesfromthe2008edition.PortionsofFASBAccountingStandardsCodification??,copyright??byFinancialAccountingFoundation,401Merritt7,Norwalk,
7、CT06856,arereproducedbypermission.PortionsofvariousIASBpublicationsincludedinthiswork,copyright??2009byInternationalAccountingStandardsCommitteeFoundation,30CannonStreet,LondonEC4M6XH,UnitedKingdom,arereproducedbypermission.Allrightsreserved.Nopermissiongrantedtoreprodu
8、ceordistribute.FASBandIASCFmaterialsthathavebeenquoteddirectlyorindirectlyinthisGuideareidentifiedinthetexteit
