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。

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.

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另外，新准则还对购买方、购买日的确定、合并成本在可辨认资产和负债之间的分配等做了详细规定。

What's more, the new accounting standards do a detailed regulations for the confirmation of appropriate buyer and buying day and combined cost between recognized assets and liabilities.

youdao

另外，新准则还对购买方、购买日的确定、合并成本在可辨认资产和负债之间的分配等做了详细规定。

What's more, the new accounting standards do a detailed regulations for the confirmation of appropriate buyer and buying day and combined cost between recognized assets and liabilities.

youdao