企業合併及相關無形資產之國際會計規範與財報彙整

INTERNATIONAL ACCOUNTING STANDARDS FOR BUSINESS COMBINATION AND INTANGIBLE ASSETS AND RELATED PRATICE SURVERY

陳和隆(Ho-Lung Chen)

指導教授 ： 陳明道博士 ； 鍾彩焱博士

元智大學/管理學院/管理研究所/碩士(2002年)

摘要

隨著經濟的全球化，傳統閉門造車式的貿易型態已不復見。企業為求發展，因此不斷地進行跨國性的投資或在海外設立子公司。所以為了能衡量這些投資的營運成本及績效，並吸引國外的投資人，因此有需要採用一套世界通用的會計準則，而國際會計準則並是在此種需求下誕生的。因為各國因地理環境及國情的不同，其會計準則往往差異甚大，所以跨國企業若要將投資當地會計準則所編制的財報轉換成投資國所允許之會計準則所編製之財報，往往需耗費大量人力及成本，因此各國會計準則的歧異便成為企業向海外發展的絆腳石。
近年來，企業紛紛以合併來增加競爭力，所以本研究便比較實務上採用國際會計準則之公司，其對企業合併及相關無形資產之會計處理及揭露與國際會計準則第22號（企業合併）及第38號（無形資產）中所規定之會計處理及揭露是否有差異，其差異程度又是如何？以作為台灣未來採用國際會計準則之參考。

關鍵字

企業合併 ； 國際會計準則 ； 美國財務會計準則

並列摘要

In this paper, we review relevant International Accounting Standards with respect to business combination and related intangible assets, and survey fifteen enterprises that apply those standards to prepare their consolidated financial statements. We found that most of these enterprises are in compliance with IAS No.22 and No.38 regarding business combination and related intangible assets, respectively. But in some important areas such as acquisition costs and purchase consideration tendered, we found that most enterprises do not provide adequate disclosure in their reports. Our conclusion is that investors are still in need of more transparent and relevant information to analyze outcomes associated with mergers and acquisitions.
We suggest while enterprises drive to increase their competitive power in the world market, there should be held responsible for the quality and timeliness of their financial reports, if only for the sack of attracting diverse international investors. In addition to the achievement of international convergence of accounting standards, the International Accounting Standards Committee has a challenging job ahead of it: international consistency in compliance.

並列關鍵字

Business Combination ； Intangible Assets ； IAS No.22 ； IAS No.38 ； SFAS No.141 ； SFAS No.142

參考文獻

1.AAA Financial Accounting Standards Committee, “Equity Valuation Models and Measuring Goodwill Impairment,” Accounting Horizons, Vol. 15 No. 2, June 2001, pp.161-170.

3.Ayers Benjamin C., Craig E. Lefanowicz, and John R. Robinson, “The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting,” Accounting Horzions, Vol. 14 No.1, March 2000, pp.1-19.

4.Beresford Dennis R., “Congress Looks at Accounting for Business Combinations,” Accounting Horizons, Vol. 15 No. 1, March 2001, pp.73-86.

6.Financial Accounting Standards Board, “Business Combinations,” Connecticut, 2001.

8.International Accounting Standards Committee, “Business Combination,” London, 1998.