{"id":34325,"date":"2023-12-08T03:57:39","date_gmt":"2023-12-08T03:57:39","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-mua-lai-acquisition-method-la-gi-nhung-dieu-can-luu-y.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"ke-toan-mua-lai-acquisition-method-la-gi-nhung-dieu-can-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-mua-lai-acquisition-method-la-gi-nhung-dieu-can-luu-y.html","title":{"rendered":"K\u1ebf to\u00e1n mua l\u1ea1i (Acquisition method) l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Gasworld.com<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n mua l\u1ea1i<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

K\u1ebf to\u00e1n mua l\u1ea1i<\/b> ti\u1ebfng Anh g\u1ecdi l\u00e0 Acquisition method<\/b> hay Purchase Acquisition Accounting.<\/b><\/p>\n

K\u1ebf to\u00e1n mua l\u1ea1i<\/b> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn vi\u1ec7c mua m\u1ed9t c\u00f4ng ty v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty mua l\u1ea1i n\u00f3. N\u00f3 coi c\u00f4ng ty \u0111\u01b0\u1ee3c mua l\u1ea1i nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0. Kh\u00f4ng c\u00f3 c\u1ed9ng g\u1ed9p t\u00e0i s\u1ea3n. Thay v\u00e0o \u0111\u00f3, t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c mua s\u1ebd \u0111\u01b0\u1ee3c th\u00eam v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty mua l\u1ea1i v\u1edbi m\u1ee9c gi\u00e1 ph\u1ea3n \u1ea3nh m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed<\/span>. N\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed<\/span> c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Ph\u1ea7n ph\u1ea3i tr\u1ea3 cho t\u1ed5ng gi\u00e1 tr\u1ecb r\u00f2ng v\u00e0 n\u1ee3 c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c mua s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u hao h\u1eb1ng n\u0103m. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 ti\u00eau chu\u1ea9n c\u1ee7a vi\u1ec7c k\u1ebf to\u00e1n c\u00e1c th\u01b0\u01a1ng v\u1ee5 mua l\u1ea1i. \u0110\u00f4i khi n\u00f3 c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh.<\/p>\n

Hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u1ebf to\u00e1n mua l\u1ea1i<\/font><\/h3>\n

K\u1ebf to\u00e1n mua l\u1ea1i<\/b> l\u00e0 nh\u1eefng h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn s\u1ef1 mua l\u1ea1i m\u1ed9t c\u00f4ng ty v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty mua l\u1ea1i n\u00f3.<\/p>\n

\u0110\u00e2y l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u chu\u1ea9n \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 c\u00f4ng ty con. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf nh\u1eefng c\u00f4ng ty \u0111\u1ea1i ch\u00fang do c\u00e1c c\u00f4ng ty t\u01b0 nh\u00e2n kh\u00f4ng c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o qu\u00e1 nhi\u1ec1u.<\/p>\n

K\u1ebf to\u00e1n mua l\u1ea1i y\u00eau c\u1ea7u m\u1ecdi kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3, v\u00f4 h\u00ecnh hay h\u1eefu h\u00ecnh, \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n \u1edf m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed<\/span>. \u0110\u00f3 l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 m\u1ed9t b\u00ean th\u1ee9 ba c\u00f3 th\u1ec3 s\u1ebd tr\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0o ng\u00e0y di\u1ec5n ra th\u01b0\u01a1ng v\u1ee5 mua l\u1ea1i.<\/p>\n

L\u01b0u \u00fd<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n mua l\u1ea1<\/b>i \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0o n\u0103m 2008 b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n l\u1edbn l\u00e0 \u1ee6y Ban Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n T\u00e0i Ch\u00ednh (FASB) v\u00e0 H\u1ed9i \u0110\u1ed3ng Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Qu\u1ed1c T\u1ebf (IASB). N\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thay th\u1ebf cho ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u0169.<\/p>\n

K\u1ebf to\u00e1n mua l\u1ea1i \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng h\u01a1n v\u00ec n\u00f3 quan t\u00e2m \u0111\u1ebfn gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed<\/span> v\u00e0o th\u1eddi \u0111i\u1ec3m giao d\u1ecbch. N\u00f3 c\u0169ng gi\u00fap l\u01b0u \u00fd \u0111\u1ebfn nh\u1eefng kho\u1ea3n l\u00e3i su\u1ea5t b\u1ea5t ng\u1edd v\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c, \u0111i\u1ec1u m\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u01b0\u1edbc kh\u00f4ng \u0111\u1ec3 \u00fd \u0111\u1ebfn.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y coi c\u00f4ng ty \u0111\u01b0\u1ee3c mua l\u1ea1i l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0. V\u00e0 kh\u00f4ng c\u1ed9ng g\u1ed9p t\u00e0i s\u1ea3n.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n mua l\u1ea1i (ti\u1ebfng Anh: Acquisition method) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn vi\u1ec7c mua l\u1ea1i m\u1ed9t c\u00f4ng ty v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u00e3 mua n\u00f3.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34325"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34325"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34325\/revisions"}],"predecessor-version":[{"id":67967,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34325\/revisions\/67967"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}