美国通用的会计准则内容（美国会计准则购买法第3-5步）

本文将介绍美国会计准则中购买法的第3、4、5步（确定需要单独核算的资产和负债，分类或指定所收购的可辨认资产和负债，确认和计量收购的可辨认资产、无形资产和负债这三个步骤），供对美国准则感兴趣的人阅读。

第三步

Identify Assets and Liabilities Requiring Separate Accounting

确定需要单独核算的资产和负债（这一步的存在是因为美国准则认为，有一部分交易被认为是不需要被纳入购入的资产和负债的，是不属于这次企业合并行为的，需要被单独提出核算）

The assets and liabilities recognized must be part of the exchange transaction between the acquirer and the acquiree (or the acquiree's former owners) and not part of a separate transaction or transactions. (ASC 805-20-25-3)

基本原则：已确认的资产和负债必须是收购方与被收购方（或被收购方的前所有者）之间的交换交易的一部分，而不是单独交易的一部分。 （ASC 805-20-25-3）

Boundaries of the exchange transaction. Preexisting relationships and arrangements often exist between the acquirer and acquiree prior to beginning negotiations to enter into a business combination. Furthermore, while conducting the negotiations, the parties may enter into separate business arrangements. In either case, the acquirer is responsible for identifying amounts that are not part of the exchange for the acquiree. Recognition under the acquisition method is only given to the consideration transferred for the acquiree and the assets acquired and liabilities assumed in exchange for that consideration. Other transactions outside the scope of the business combination are to be recognized by applying other relevant GAAP.

交易行为的边界：在开始谈判以进入企业合并之前，收购方和被收购方之间经常存在先前存在的关系和安排。此外，在进行谈判时，双方可以签订单独的业务安排。在任何一种情况下，收购方都有责任确定不属于被收购方交换的金额。购买法仅确认向被收购人转让的对价以及所收购的资产和为交换该对价而承担的负债。业务合并范围之外的其他交易将通过应用其他相关的GAAP进行确认。

判断一个交易是企业合并的一部分还是单独交易的常用指标：

1. Purpose of the transaction—Typically, there are many parties involved in the management, ownership, operation, and financing of the various entities involved in a business combination transaction. Of course, there are the acquirer and acquiree entities, but there are also owners, directors, management, and various parties acting as agents representing their respective interests. Understanding the motivations of the parties in entering into a particular transaction potentially provides insight into whether or not the transaction is a part of the business combination or a separate transaction.

1. 交易目的——通常，涉及业务合并交易的各个实体的管理，所有权，运营和融资涉及许多方。其中有收购方和被收购方实体，但也有业主，董事，管理层和各方代表各自利益的代理人。了解各方进入特定交易的动机可能会提供有关交易是否是企业合并或单独交易的一部分的见解。

2.Initiator of the transaction—Identifying the party that initiated the transaction may provide insight into whetheror not it should be recognized separately from the business combination. FASB believes that if the transaction was initiated by the acquirer, it would be less likely to be part of the business combination and, conversely, if it were initiated by the acquiree or its former owners, it would be more likely to be part of the business combination.

2. 交易的发起人——识别发起交易的一方可以提供对是否将这笔交易与企业合并分开的判断。 FASB认为，如果交易是由收购方发起的，那么它不太可能成为企业合并的一部分，相反，如果它是由被收购方或其前所有者发起的，那么它更有可能成为企业合并的一部分。

3. Timing of the transaction—Examining the timing of the transaction may provide insight into whether, for example, the transaction was executed in contemplation of the future business combination in order to provide benefits to the acquirer or the postcombination entity. FASB believes that transactions that take place during the negotiation of the terms of a business combination may be entered into in contemplation of the eventual combination for the purpose of providing future economic benefits primarily to the acquirer of the to-becombined entity and, therefore, should be accounted for separately.

3.交易的时间——检查交易的时间可以提供对例如在考虑未来业务组合时是否执行交易以便为收购方或合并后实体提供利益的洞察。 FASB认为，如果有在企业合并条款的谈判过程中进行的交易可以在考虑最终合并时进行，以便主要向未来合并的实体的收购方提供未来的经济利益，因此，这种交易应单独核算。

总而言之，如果一个交易对收购方或者合并后实体有好处，大致可以认为它应被单独核算；如果一个交易对被收购方或前所有者有好处，大致可以认为它是企业合并的一部分。

具体的单独交易的例子：

1. Reimbursement to the acquiree or its former owners for paying the acquirer's acquisition-related costs,

2. A settlement of a preexisting relationship between acquirer and acquiree, and

3. Compensation to employees or former owners of the acquiree for future services.

Classify or Designate Identifiable Assets Acquired and Liabilities Assumed.

1.向被收购方或其前所有者报销以支付收购方的收购相关费用，

2.解决收购方与被收购方之间已存在的关系，以及

3.对未来服务的被收购人的雇员或前业主的补偿。

第四步

Classify or Designate Identifiable Assets Acquired and Liabilities Assumed

分类或指定所收购的可辨认资产和负债（这一步的存在是因为有些资产和负债比较特殊，这些金融工具需要单独处理）

1. Classification of investments in certain debt and equity securities as trading, available for sale, or held to maturity under ASC 320, Investments—Debt and Equity Securities

1.根据ASC 320，投资 - 债务和股权证券，将某些债务和股本证券的投资分类为交易，可供出售或持有至到期日

2. Designation of a derivative instrument as a hedging instrument under the provisions of ASC 815, Derivatives and Hedging

2.根据ASC 815，衍生产品和套期保值的规定指定衍生工具作为套期工具

3. Assessment of whether an embedded derivative is to be separated from the host contract under ASC 815.

In applying Step 4, specific exceptions are provided for lease contracts and insurance contracts. Generally, these contracts are classified by reference to the contractual terms and other factors that were applicable at their inception rather than at the acquisition date. If, however, the contracts were modified subsequent to inception and those modifications would change their classification at that date, then the accounting for the contracts is determined by the modification date facts and circumstances. Under these circumstances, the modification date could be the same as the acquisition date.

3.根据ASC 815评估嵌入衍生工具是否与主合同分开。

在应用这一步骤时，为租赁合同和保险合同提供了特定的例外情况。一般而言，这些合约乃参考合约条款基于合约生效日时而非收购日。但是，如果合同在开始之后被修改，并且这些修改将在该日期改变其分类，则合同的会计处理由修改日期事实和情况决定。在这种情况下，修改日期可能与收购日相同。

第五步

Recognize and Measure the Identifiable Tangible and Intangible Assets Acquired and Liabilities Assumed

确认和计量收购的可辨认资产、无形资产和负债

In general, the acquirer measures the identifiable tangible and intangible assets acquired, liabilities assumed, and, if applicable, noncontrolling interest at fair value on the acquisition date. The following guidance is followed in applying the recognition and measurement principles (subject to certain specified exceptions).

一般而言，收购方以收购日期的公允价值计量所收购的可识别有形资产和无形资产，所承担的负债以及（如适用）非控制性权益。 在应用识别和测量原则时遵循以下指导（受某些特定例外情况限制）。

Entities must decide whether or not to apply the accounting alternative upon the occurrence of the first transaction within the scope of this accounting alternative in fiscal years beginning after December 15,2015. If an entity adopts this alternative, it should no longer recognize and measure (and instead subsume into goodwill):

1. customer-related intangible assets unless they are capable of being sold or licensed independently from the other assets of the business, and

2. noncompetition agreements.

The alternative use is designed to reduce the costs and complexity of measuring these assets by decreasing the number of intangible assets that need to be recognized separately without diminishing decision-useful information for users of private company financials.

在2015年12月15日之后的财政年度内，实体必须决定是否在本会计替代范围内发生第一笔交易时应用会计替代方案。 如果一个实体采用这种替代方案，它就不应再承认和衡量（而是包含在商誉中）：

1.与客户相关的无形资产，除非它们能够独立于业务的其他资产出售或许可，并且

2.非竞争协议。

替代用途旨在通过减少需要单独确认的无形资产的数量来降低衡量这些资产的成本和复杂性，而不会减少私人公司财务用户的决策有用信息。

Operating leases. Regardless of whether the acquiree is the lessee or lessor, the acquirer evaluates, as of the acquisition date, each of the acquiree's operating leases to determine whether its terms are favorable or unfavorable compared to the market terms of leases of identical or similar items. Under extant guidance:

If the lease terms are favorable, the acquirer recognizes an intangible asset;

If the lease terms are unfavorable, the acquirer recognizes a liability

经营租赁：无论收购人是承租人还是出租人，收购方根据收购日期评估每一个被收购方的经营租赁，以确定其条款与相同或类似项目的租赁条款相比是否盈利。在现有指导下：

租赁条款盈利的，收购人确认无形资产；如果租赁条款亏损的，收购人承认负债。

Identifiable intangibles are recognized separately from goodwill. ASC 350 addresses the accounting for all intangibles and how to distinguish between separately identifiable intangibles having finite lives, those having indefinite lives, and goodwill, which is unique in being “unidentifiable” and having an indeterminate life (which makes periodic amortization impossible, in the FASB's view).CON5 Recognition and Measurement in Financial Statements of Business Enterprises, states that an asset is recognized if it meets the definition of an asset has a relevant attribute measurable with sufficient reliability, and the information about it is representationally faithful, verifiable, neutral (i.e., it is reliable), and capable of making a difference in user decisions (i.e., it is relevant). In a business acquisition, any acquired identifiable intangible asset (e.g., patents, customer lists, etc.) must be recognized separately from goodwill when it meets these CON 5 asset recognition criteria, and additionally meets either of the following two criteria:

1. Separability criterion—The intangible asset is capable of being separated or divided from the entity that holds it, and sold, transferred, licensed, rented, or exchanged, regardless of the acquirer's intent to do so. An intangible asset meets this criterion even if its transfer would not be alone, but instead would be accompanied or bundled with a related contract, other identifiable asset, or a liability.

2. Legal/contractual criterion—The intangible asset results from contractual or other legal rights. An intangible asset meets this criterion even if the rights are not transferable or separable from the acquiree or from other rights and obligations of the acquiree.

可辨认的无形资产与商誉分开确认。 ASC 350涉及所有无形资产的会计处理以及如何区分具有有限使用期的可单独识别的无形资产、具有无限使用期的无形资产和商誉，这与在“无法识别”和具有不确定的使用期（使其无法定期摊销）的无形资产所不同。 FASB的观点）。CON5—企业财务报表的确认和计量，表明资产在符合资产定义的情况下予以确认具有可充分可靠的可测量的相关属性，且有关资产的信息具有代表性可信，可验证，中立（即，它是可靠的），并且能够在用户决策中产生差异（即，它是相关的）。在业务收购中，任何获得的可识别无形资产（例如，专利，客户名单等）在满足这些CON 5资产时必须与商誉分开确认。

识别标准，并另外满足以下两个标准之一：

1.可分离性标准 - 无论收购方是否有意这样做，无形资产能够与持有，出售，转让，许可，出租或交换的实体分开或分开。无形资产即使不是单独转让也符合此标准，而是与相关合同，其他可识别资产或负债一起或捆绑在一起。

2.法律/合同标准 - 无形资产来自合同或其他合法权利。即使权利不可转让或可与被购买方或被收购方的其他权利和义务分开，无形资产也符合该标准。

Marketing-Related Intangible Assets营销有关无形资产

1. Newspaper mastheads. The unique appearance of the title page of a newspaper or other periodical. 报纸标题。报纸或其他期刊标题页的独特外观

2. Trade marks, service marks, trade names, collective marks, certification marks. 各种商标

3. Trade dress. The overall appearance and image (unique color, shape, or package design) of a product. 商业外观。产品的整体外观和图像（独特的颜色，形状或包装设计）。

4. Internet domain names.互联网域名

5. Noncompetition agreements非竞争协议

Customer-Related Intangible Assets客户有关无形资产

1. Customer lists. Names, contact information, order histories, and other information about a company's customers that a third party, such as a competitor or a telemarketing firm, would want to use in its own business.

客户名单。 有关第三方（如竞争对手或电话营销公司）希望在自己的业务中使用的公司客户的姓名，联系信息，订单历史记录和其他信息。

2. Customer contracts and related customer relationships. When a company's relationships with its customers arise primarily through contracts and are of value to buyers who can “step into the shoes” of the sellers and assume their remaining rights and duties under the contracts, and which hold the promise that the customers will place future orders with the entity or relationships between entities and their customers for which:

客户合同和相关客户关系。 当一个公司与其客户的关系主要通过合同产生并且对于那些可以“介入卖方”并承担其在合同下的剩余权利和义务的买方有价值，并承诺客户将会在未来与实体或实体及其客户之间的关系确认订单，其中：

a. The entities have information about the customers and have regular contacts with the customers

这些实体拥有有关客户的信息，并与客户定期联系

b. The customers have the ability to make direct contact with the entity.

客户有直接与实体联系的能力

3. Noncontractual customer relationships. Customer relationships that arise through means such as regular contacts by sales or service representatives, the value of which are derived from the prospect of the customers placing future orders with the entity.

非合约客户关系。 通过销售或服务代表定期联系等方式产生的客户关系，其价值来自客户向实体下达未来订单的前景。

4. Order or production backlogs. Unfilled sales orders for goods and services in amounts that exceed the quantity of finished goods and work-in-process on hand for filling the orders.

订单或生产积压。 未完成的商品和服务销售订单，其金额超过完成商品的数量和现有的在制品以填写订单。

Artistic-Related Intangible Assets 与艺术相关的无形资产

1. Plays, operas, ballets. 戏剧，歌剧，芭蕾舞剧。

2. Books, magazines, newspapers, and other literary works. 书籍，杂志，报纸和其他文学作品。

3. Musical works such as compositions, song lyrics, and advertising jingles. 音乐作品，如作曲，歌词和广告歌曲。

4. Photographs, drawings, and clip art. 照片，图画和剪贴画。

5. Audiovisual material including motion pictures, music videos, television programs视听材料，包括电影，音乐视频，电视节目

Technology-Based Intangible Assets基于技术的无形资产

1. Patented technology. 专利技术。

2. Mask works.电路设计

3. Unpatented technology. 未经授权的技术。

4. Databases. 数据库。

5. Trade secrets, such as a formula, process, or recipe. 商业秘密，例如公式，流程或配方

Research and development assets. ASC 805 requires the acquirer to recognize and measure all tangible and intangible assets used in research and development (R&D) activities acquired individually or in a group of assets as part of the business combination. This prescribed treatment is to be followed even if the assets are judged to have no alternative future use. These assets are measured at their acquisition-date fair values. Fair value measurements, consistent with ASC 820, must be made based on the assumptions that would be made by market participants in pricing the asset. Assets that the acquirer does not intend to use or intends to use in a manner that is not their highest and best use are, nevertheless, required to be measured at fair value.

Intangible R&D assets. Upon initial recognition, the intangible R&D assets are classified as indefinite-lived assets until the related R&D efforts are either completed or abandoned. In the reporting periods during which the R&D intangible assets are classified as indefinite-lived, they are not amortized. Instead, they are tested for impairment in the same manner as other indefinite-lived intangibles. Upon completion or abandonment of the related R&D efforts, management determines the remaining useful life of the intangibles and amortizes them accordingly. In applying these requirements, assets that are temporarily idled are not to be considered abandoned.

研发资产。 ASC 805要求收购方识别和计量在单独或作为业务合并一部分的一组资产中获得的研发（R＆D）活动中使用的所有有形和无形资产。即使资产被判定为没有其他未来用途，也应遵循这一规定的处理方法。这些资产按其收购日期公允价值计量。与ASC 820一致的公允价值计量必须基于市场参与者对资产定价所做的假设。但是，收购方不打算以不是最高和最佳用途的方式使用或打算使用的资产需要以公允价值计量。

无形的研发资产。初始确认后，无形资产研发资产被归类为无限期资产，直至相关的研发工作完成或放弃为止。在研发无形资产被归类为无限期的报告期内，它们不摊销。相反，他们以与其他无限期无形资产相同的方式进行减值测试。完成或放弃相关的研发工作后，管理层会确定无形资产的剩余使用年限并据此摊销。在应用这些要求时，暂时闲置的资产不应被视为废弃。

Indemnification assets. Indemnification provisions are usually included in the voluminous closing documents necessary to effect a business combination. Indemnifications are contractual terms designed to fully or partially protect the acquirer from the potential adverse effects of an unfavorable future resolution of a contingency or uncertainty that exists at the acquisition date. Frequently the indemnification is structured to protect the acquirer by limiting the maximum amount of post combination loss that the acquirer would bear in the event of an adverse outcome. A contractual indemnification provision results in the acquirer obtaining, as a part of the acquisition, an indemnification asset and simultaneously assuming a contingent liability of the acquire

赔偿资产。 赔偿条款通常包含在有效实施企业合并所需的大量结账文件中。赔偿是合同条款，旨在全面或部分保护收购方免受未来对收购日期存在的或有事项或不确定性的不利解决的潜在不利影响。 通常，赔偿的结构是通过限制收购方在发生不利结果时承担的最大组合后损失金额来保护收购方。 合同赔偿条款导致收购方作为收购的一部分获得赔偿资产并同时承担被收购方的或有负债。

来源：Wiley GAAP 2017 - Interpretatio - Joanne M. Flood ASC 805 Business Combinations

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