{"id":100145,"date":"2016-06-27T13:47:43","date_gmt":"2016-06-27T04:47:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100145"},"modified":"2016-06-27T13:40:21","modified_gmt":"2016-06-27T04:40:21","slug":"financial-accounting-others-report-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-9\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u5b9f\u52d9\u300d\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u3092\u516c\u8868\uff5eM&#038;A\u306b\u304a\u3051\u308bPPA\u76ee\u7684\u306e\u8a55\u4fa1\u5b9f\u52d9\u306b\u6709\u7528\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u5b9f\u52d9\u300d\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eM&amp;A\u306b\u304a\u3051\u308bPPA\u76ee\u7684\u306e\u8a55\u4fa1\u5b9f\u52d9\u306b\u6709\u7528\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff16\u670814\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u306f\uff16\u670821\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u300c\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u5b9f\u52d9\uff0dM&amp;A\u4f1a\u8a08\u306b\u304a\u3051\u308b\u8a55\u4fa1\u3068PPA\u696d\u52d9\uff0d\u300d\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c57\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304cPPA\u76ee\u7684\uff08Purchase Price Allocation\uff1aM&amp;A\u306b\u304a\u3051\u308b\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u76ee\u7684\uff09\u3067\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u3092\u59d4\u5631\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u8a55\u4fa1\u696d\u52d9\u3092\u5b9f\u65bd\u3057\u3001\u305d\u306e\u7d50\u679c\u3092\u4f9d\u983c\u4eba\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u3092\u4e2d\u5fc3\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u306f\u3001\u7b97\u5b9a\u4eba\u306b\u5bfe\u3057\u3066\u3001\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u306e\u5b9f\u65bd\u3092\u5f37\u5236\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u7b97\u5b9a\u4eba\u304c\u8a55\u4fa1\u696d\u52d9\u306b\u969b\u3057\u3066\u53c2\u8003\u3068\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u7814\u7a76\u5831\u544a\u306b\u62d8\u675f\u529b\u306f\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>PPA\u306f\u3001M&amp;A\u306b\u304a\u3044\u3066\u53d6\u5f97\u4f01\u696d\u304c\u88ab\u53d6\u5f97\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u969b\u306b\u652f\u6255\u3063\u305f\u8cb7\u53ce\u5bfe\u4fa1\u3092\u3001\u88ab\u53d6\u5f97\u4f01\u696d\u306b\u5b58\u5728\u3059\u308b\u8cc7\u7523\u3001\u8ca0\u50b5\u306b\u914d\u5206\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u4e00\u9023\u306e\u4f5c\u696d\u3092\u3044\u3046\u3068\u3057\u3066\u3044\u308b\uff08\u300c\u306f\u3058\u3081\u306b\u300d\uff14\uff08\uff12\uff09\uff09\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a\u306f72\u30da\u30fc\u30b8\u306b\u53ca\u3076\u5927\u90e8\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u307e\u305f\u3001M&amp;A\u3084PPA\u3092\u5229\u7528\u3057\u305f\u4e0d\u6b63\u306e\u53ef\u80fd\u6027\u3068\u305d\u306e\u5bfe\u5fdc\u3001\u4e0d\u6b63\u3068\u7b97\u5b9a\u4eba\u306e\u8cac\u4efb\u3001\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\u306b\u304a\u3051\u308b\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u8a55\u4fa1\u6cd5\u3001\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8a55\u4fa1\u4f8b\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u7279\u5fb4\u7684\u3068\u601d\u308f\u308c\u308b\u7b87\u6240\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000PPA\u76ee\u7684\u3067\u306e\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4f9d\u983c\u4eba\u304b\u3089\u306e\u4f9d\u983c\u306b\u3088\u3063\u3066\u516c\u8a8d\u4f1a\u8a08\u58eb\u304cPPA\u76ee\u7684\u3067\u306e\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u3092\u884c\u3046\u5834\u5408\u3001\u6b21\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u2160\u3001\uff11\uff08\uff14\uff09\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u696d\u52d9\u306e\u975e\u4fdd\u8a3c\u6027<\/strong><br \/>\n\uff08\u4f9d\u983c\u4eba\u306ePPA\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3067\u3042\u3063\u3066\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u306f\u306a\u3044\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000PPA\u4f5c\u696d\u306e\u652f\u63f4<\/strong><br \/>\n\uff08PPA\u306e\u5b9f\u65bd\u4e3b\u4f53\u306f\u3001M&amp;A\u5f53\u4e8b\u4f1a\u793e\u3067\u3042\u308b\u4f9d\u983c\u4eba\u3067\u3042\u308a\u3001PPA\u76ee\u7684\u3067\u306e\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u4e3b\u4f53\u3082\u4f9d\u983c\u4eba\u3067\u3042\u308b\u3002PPA\u76ee\u7684\u306e\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u3092\u53d7\u5631\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u305d\u306e\u4f5c\u696d\u3092\u5c02\u9580\u5bb6\u3068\u3057\u3066\u652f\u63f4\u3059\u308b\u7acb\u5834\u3067\u95a2\u4e0e\u3059\u308b\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u8a55\u4fa1\u7d50\u679c<\/strong><br \/>\n\uff08\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306e\u5834\u5408\u306b\u306f\u3001PPA\u76ee\u7684\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u914d\u5206\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u8a55\u4fa1\u5e45\uff08\u30ec\u30f3\u30b8\uff09\u3067\u306f\u306a\u304f\u8a55\u4fa1\u984d\uff08\u30ef\u30f3\u30fb\u30d7\u30e9\u30a4\u30b9\uff09\u3067\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u8af8\u4e8b\u60c5\u3092\u52d8\u6848\u3057\u305f\u7d50\u679c\u3001\u4f9d\u983c\u4eba\u3068\u306e\u5354\u8b70\u306e\u4e0a\u3067\u3001\u8a55\u4fa1\u984d\uff08\u30ef\u30f3\u30fb\u30d7\u30e9\u30a4\u30b9\uff09\u3067\u306f\u306a\u304f\u8a55\u4fa1\u5e45\uff08\u30ec\u30f3\u30b8\uff09\u3067\u306e\u7b97\u5b9a\u7d50\u679c\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308b\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u4e0d\u78ba\u5b9f\u6027\u306e\u8efd\u6e1b<\/strong><br \/>\n\uff08\u4e0d\u78ba\u5b9f\u6027\u3092\u8efd\u6e1b\u3059\u308b\u3088\u3046\u52aa\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2464<\/span>\u3000\u4f9d\u983c\u4eba\u3068\u306e\u5354\u8b70<\/strong><br \/>\n\uff08\u8a55\u4fa1\u696d\u52d9\u306e\u904e\u7a0b\u3067\u3001\u4f9d\u983c\u4eba\u3068\u306e\u9593\u3067\u5354\u8b70\u3092\u91cd\u306d\u308b\u5fc5\u8981\u304c\u3042\u308b\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000M&amp;A\u3084PPA\u3092\u5229\u7528\u3057\u305f\u4e0d\u6b63\u306e\u53ef\u80fd\u6027\u3068\u305d\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u3084\u502b\u7406\u898f\u5247\u306a\u3069\u306e\u884c\u52d5\u898f\u7bc4\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066M&amp;A\u5f53\u4e8b\u4f1a\u793e\u306e\u4e0d\u6b63\u306b\u3064\u3044\u3066\u91cd\u5927\u306a\u898b\u843d\u3068\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u306e\u8cac\u4efb\u3092\u554f\u308f\u308c\u304b\u306d\u306a\u3044\u4e8b\u614b\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\uff08\u2160\u3001\uff13\uff09\u3002<\/p>\n<p>M&amp;A\u306e\u5b9f\u65bd\u306b\u554f\u984c\u304c\u3042\u308b\u53ef\u80fd\u6027\uff08M&amp;A\u304c\u4e0d\u6b63\u306e\u624b\u53e3\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u306a\u3069\uff09\u3001PPA\u306e\u5b9f\u65bd\u8005\u3067\u3042\u308bM&amp;A\u5f53\u4e8b\u4f1a\u793e\u306b\u5b9f\u65bd\u80fd\u529b\u306e\u70b9\u3067\u554f\u984c\u304c\u3042\u308b\u53ef\u80fd\u6027\uff08PPA\u3092\u884c\u3046M&amp;A\u5f53\u4e8b\u4f1a\u793e\u304c\u3001\u305d\u308c\u3092\u884c\u3046\u3060\u3051\u306e\u5b9f\u52d9\u7d4c\u9a13\u3001\u5c02\u9580\u7684\u77e5\u8b58\u3001\u8cc7\u8cea\u306b\u6b20\u3051\u3066\u3044\u308b\u3053\u3068\u306a\u3069\uff09\u3001\u307e\u305f\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u3092\u884c\u3046\u72b6\u6cc1\u306b\u306a\u3044\u53ef\u80fd\u6027\uff08\u4f9d\u983c\u4eba\u3067\u3042\u308bM&amp;A\u5f53\u4e8b\u4f1a\u793e\u3068\u306e\u9593\u3067\u3001\u5341\u5206\u306a\u5354\u8b70\u306e\u6642\u9593\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u7b97\u5b9a\u4eba\u306f\u5e38\u306b\u6ce8\u610f\u3092\u6255\u3044\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u56f3\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; 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