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Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.
中文意思:
交易发生时,购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。


以下为相关句子列表(点击查看,可以看对应的解释):
1 Any event or circumstance beyond control shall be regarded as Force Majeure but not restricted to fire, wind, flood, earthquake, explosion, rebellion, epidemic, quarantine and segregation. 已记 看解释
2 Any event or circumstance beyond the control of the Parties to the Contract shall be deemed an event of Force Majeure and shall include, but not restricted to, fire, storm, flood, earthquake, explosion, war, rebellion, insurrection, epidemic and quarantin 已记 看解释
3 Any event that is not a redraw event or a priority key event. 已记 看解释
4 Any exaction of manpower, financial resources or materials from peasants or agricultural production and operation organizations shall be categorized as apportionment, except as otherwise provided in laws or regulations. 已记 看解释
5 Any excess of actual reserves above required reserves. 已记 看解释
6 Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset. 已记 看解释
7 Any expenses incurred, such as warehousing, insurance or selling expenses, are for the consignor's account. 已记 看解释
8 Any expenses you may incur will be chargeable to the company. 已记 看解释
9 Any expert is a shortcut to success. 已记 看解释
10 Any failure to comply with this Nominee Program requirement will be considered a breach of contract and a serious misrepresentation of facts in the application process. 已记 看解释
11 Any failure to effect the payment from the paying party shall be borne by the undersigned. 已记 看解释
 
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