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標題: | 共同控制下企業合併認列併購商譽之會計處理
—以個案公司為例 Accounting Treatment for Goodwill of Business Combinations under Common Control —A Case Study |
作者: | Wen-Chi Kuo 郭文吉 |
指導教授: | 林世銘 |
共同指導教授: | 石百達 |
關鍵字: | 併購商譽,企業併購,共同控制下之企業合併, Mergers and Acquisitions Goodwill,Corporate Mergers and Acquisitions,Business Combination under common control, |
出版年 : | 2018 |
學位: | 碩士 |
摘要: | 因應國內資本市場發展,企業併購活動頻繁,且常涉及股票初次掛牌(IPO),對於企業併購交易得否認列商譽亦有不同看法。會計研究發展基金會(會基會)過去雖曾對企業併購之會計處理發布相關解釋或問答,惟在面對不同併購架構、交易規劃與設計等情形下,企業在實務上進行判斷時常面臨困難。台灣自102年起已全面採用國際會計準則(IFRS),企業併購應依 IFRS 3「企業合併」等相關規定辦理。為釐清各種併購態樣下適用之會計處理,俾提供企業進行經濟實質專業判斷之重要指引,金管會證期局也公布「企業併購之會計處理」供參考。
本研究案例公司聯廣於IPO過程發生兩個月的驚魂記(證券交易所上市審議會全票通過,但董事會卻提出商譽會計處理的疑慮),由於本研究學生是簽證會計師,親自參與此併購會計處理的討論,並和服務的事務所研究部門、本研究案例公司、證券交易所及會基會近60多天的相互溝通,研讀相關文獻資料,學生希望藉此案例的解決過程及研究結果,分享予本研究之有興趣的讀者,以論述共同控制下之企業合併認列併購商譽之會計處理對公司股票初次掛牌的重要性。 本研究非常寫實揭露案例公司、簽證會計師、證券交易所及會計研究發展基金會,依不同專業角度來評估此併購交易實際情況,誰是收購方?誰能認列此商譽?大家依其專業認知及判斷表達四方的看法及理論基礎。最後會基會正式發函,認可聯廣目前的併購會計處理是符合IFRS及我國已發布之相關解釋函之規定,聯廣公司也因此得於107年3月23日正式上市掛牌,也算專業論辯後的圓滿結果。 Due to the development of the domestic capital market, corporate mergers and acquisitions (M&A) activities are becoming more frequent, and often involve initial public offering (IPO). Nonetheless, there are different views on whether or not goodwill can be recognized resulting from M&A transactions. Although the Accounting Research and Development Foundation (the Foundation) has issued relevant explanations or Q&As on the accounting treatment of corporate M&As, enterprises often encounter difficulties in making judgments. Taiwan has fully adopted the International Financial Reporting Standards (IFRS) since 2013; therefore, accounting treatment on corporate M&As should follow the principles stipulated in the IFRS 3 'Business Combinations'. In order to clarify the accounting treatment applicable to various types of M&As and provide important guidance for enterprises to make judgments based on economic substance, the Securities and Futures Bureau of the Financial Supervisory Commission R. O. C. (Taiwan) also issued the “Accounting Treatment of Corporate Mergers and Acquisitions” for reference. The case study company, United Advertising Company Limited, experienced two months of anxiety during the IPO process. (The Securities Listing Review Committee of the Taiwan Stock Exchange Corporation passed the case unanimously; however, the board of directors of TWSE raised doubts on the accounting treatment of the goodwill.). Since the author of this study is the independent auditor of the case study company, he participated in the discussion of the M&A accounting treatment. He communicated and studied related literatures and documents with the research department of the accounting firm he works in, the case study company, the Taiwan Stock Exchange Corporation, and the Foundation for nearly over 60 days. The author of this study hopes to share with interested readers the case resolution as well as the research results to elaborate on the significance of the accounting treatment of the goodwill recognition on combinations of entities under common control in an IPO process. This study realistically revealed the different perspectives of this M&A transaction from four parties, namely, the case study company, the independent auditor, the Taiwan Stock Exchange Corporation, and the Foundation. Who is the acquirer? Who can recognize this goodwill? Each party expressed their opinion and theory based on their professional knowledge and judgment. In the end, the Foundation officially sent a letter confirming that the M&A accounting treatment of United Advertising Company Limited complies with IFRS and the relevant explanations issued by the Foundation. United Advertising Company Limited was, therefore, officially listed on March 23, 2018. This can be considered as a successful outcome of the professional deliberation. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/77636 |
DOI: | 10.6342/NTU201801346 |
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顯示於系所單位: | 財務金融組 |
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