net identifiable assets acquired 已收购可盘点净资产
identifiable net assets 可辨认净资产
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Thee acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。
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