Accounting for a Bargain Purchase in a Business Combination.
研究了企业合并中廉价购买的会计问题，包括资产公允价值与购买价格差异的处理、定义及会计选择，对审计和会计信息系统有参考价值。
Abstract Focuses on accounting for lump sum purchases. Problem if the aggregate fair market value of the assets acquired differs from the price paid for those assets at the date of acquisition; Definition of bargain purchase; Alternative accounting treatments; Recognition as part of comprehensive income.