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上市公司控股合并中由于存在博弈,为保护交易双方的利益,在签订重组协议的同时一般要求签订业绩补偿协议,这就涉及或有对价和业绩补偿的问题。目前的控股合并一般采用收益法作为交易价格,或有对价作为交易价格的一个有机组成部分,其会计处理结果将直接关系到企业合并形成商誉的金额,并可能影响交易日后合并主体的后续损益。本文以某上市公司发行股份购买资产重组案例为对象,结合会计准则和相关解释等规定,分析了或有对价和业绩补偿的账务处理。对于帮助财务人员理解或有对价和业绩承诺补偿的本质,做出正确的会计处理具有重要意义,也为并购重组双方签订债务重组和业绩补偿协议、保护交易双方的合法权益提供参考。
Due to the existence of the game in the controlling merger of listed companies, in order to protect the interests of both parties in the transaction, it is generally required to sign a performance compensation agreement when signing the restructuring agreement, which involves the issue of the consideration or performance compensation. The current controlling merger generally adopts the income method as the transaction price or contingent consideration as an integral part of the transaction price. The result of the accounting treatment will directly relate to the amount of goodwill formed by the business combination and may affect the subsequent profit and loss of the merging entity after the transaction day . In this paper, a listed company to buy shares of the assets of the case of reorganization as the object, combined with accounting standards and related provisions of interpretation, analysis of the consideration or performance compensation accounts. Correct accounting treatment is of great significance to help financial officers to understand or compensate for the performance and performance, and also provides a reference for both parties to sign the debt restructuring and performance compensation agreement and protect the legitimate rights and interests of both parties involved in the merger and reorganization.