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the reversal of purchase accounting step-up

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05:43 Apr 2, 2008
This question was closed without grading. Reason: Answer found elsewhere

English to Chinese translations [PRO]
Business/Commerce (general) / finance
English term or phrase: the reversal of purchase accounting step-up
the reversal of purchase accounting step-up related to inventory of $27.7 million in 2007 compared to $34.4 million in 2006.
这句话中the reversal of purchase accounting step-up 是什么意思啊?
Local time: 03:35

Summary of answers provided
4 +5购并法上调价值被取消



33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5

purchase accounting指购并会计法,其基本内涵就是不是简单地将被收购公司与收购公司的资产负债表简单地加在一起,而是引入一个goodwill,用于说明购入的premium。同时,purchase accounting会对被收购公司的资产进行重估,其中inventory的价值会以fair value而不是book value计入。

step-up即增加、上调,即在对被收购公司的inventory进行评估时fair value高于book value;



Local time: 16:35
Specializes in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 56

Peer comments on this answer (and responses from the answerer)
agree  AZ-Loc
40 mins
  -> thanks!

agree  Wenjer Leuschel
41 mins
  -> thanks!

agree  ADELLEBJ: 冲销按购买法核算的(存货)公允价增值怎样?请教冲销的金额是多少?
51 mins
  -> 我感觉“冲销”(write-off/down)并不合适。不过也许这里有会计达人能提出专业的讲法。

agree  William Wu: tks
1 hr
  -> thanks!

agree  Adsion
6 hrs
  -> thanks!
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