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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 許文馨 | |
dc.contributor.author | Ching-Chun Huang | en |
dc.contributor.author | 黃敬淳 | zh_TW |
dc.date.accessioned | 2021-06-08T03:03:37Z | - |
dc.date.copyright | 2017-07-28 | |
dc.date.issued | 2017 | |
dc.date.submitted | 2017-07-14 | |
dc.identifier.citation | Alex Wilhelm,Microsoft’s lesson from the aQuantive disaster: Acquisitions require autonomy,TNW,2017/7/13
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20789 | - |
dc.description.abstract | 本研究主要探討企業由商譽減損可以看出企業是否使用減損及時反應商譽的價值變動,主要原因為企業在決定是否發生商譽減損的時候需要衡量資產的公允價值與預期現值,若企業具有延遲認列的動機,則有可能利用商譽不可驗證的特性延遲認列減損的時間。
接著,以台灣宏碁股份有限公司以及美國微軟公司為個案為例,蒐集公開資訊與財務報導得知,此兩間公司皆進行了多次的併購,並在後續年度認列了重大的商譽減損,但在實際認列前皆已出現應認列減損之跡象。本論文以此兩個個案作為範例,代表企業可能延遲認列商譽減損的時間。 | zh_TW |
dc.description.abstract | The objective of this research is to analyze whether corporates recognize goodwill impairments timely to reflect the value changes of goodwill. It is necessary that corporates judge fair value and expected present value of assets. If they have motivations of delaying recoegnizing, corporates may use the unidentifiable characteristic of goodwill to delay recognizing goodwill impairments.
I provide two cases in the research: Acer Inc. and Microsoft. After collecting public information and financial reports, I know that they have few corporate acquisitions, but recognized material goodwill impairments subsequently. However, before the recognition of goodwill impairments, some indications show that goodwill impairments may occur. This research provides these two cases as examples to indicate that corporates may delay recognizing goodwill impairments. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T03:03:37Z (GMT). No. of bitstreams: 1 ntu-106-R04722017-1.pdf: 3898273 bytes, checksum: 33bd92888514e072d76f3dfedd7a4ffd (MD5) Previous issue date: 2017 | en |
dc.description.tableofcontents | 謝辭 i
摘要 ii Abstract iii 目錄 iv 圖目錄 vi 表目錄 vii 第一章 緒論 1 第二章 文獻回顧 4 第一節 併購策略的動機 4 第二節 併購價格的決定 5 第三節 合併後的效果衡量 5 第四節 商譽的定義與後續衡量 6 第五節 商譽減損的特性 8 第六節 商譽減損與資訊內涵 9 第七節 商譽減損的認列時機 10 第三章 會計公報 12 第一節 國際財務報導準則第3號 「企業合併」 12 第二節 國際會計準則第36號「資產減損」 19 第四章 宏碁電腦:併購策略與後續發展 30 第一節 產業與宏碁介紹 30 第二節 宏碁的併購與多品牌策略 33 第三節 併購後的財務表現 38 第四節 宏碁與華碩併購策略與減損狀況比較 43 第五節 宏碁個案附表 46 第六節 問題討論 60 第五章 微軟:面對競爭的策略與挑戰 63 第一節 產業與微軟介紹 64 第二節 微軟併購策略 65 第三節 微軟認列巨額商譽減損 69 第四節 微軟個案附表 74 第五節 問題討論 83 第六章 結語 85 參考文獻 86 | |
dc.language.iso | zh-TW | |
dc.title | 企業併購與商譽減損 | zh_TW |
dc.title | Corporate Acquisitions and Goodwill Impairments | en |
dc.type | Thesis | |
dc.date.schoolyear | 105-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 劉心才,吳淑幸 | |
dc.subject.keyword | IFRS 3,IAS 36,個案分析,企業併購,商譽減損,及時認列,宏碁股份有限公司,微軟, | zh_TW |
dc.subject.keyword | IFRS 3,IAS 36,case study,corporate acquisitions,goodwill impairments,timely recognition,Acer Inc.,Microsoft, | en |
dc.relation.page | 90 | |
dc.identifier.doi | 10.6342/NTU201701577 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2017-07-14 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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