每一项可辨认资产和负债以其收购日的公允价值进行计量。
Each identifiable asset and liability is measured at its acquisition-date fair value.
被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
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.
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.
过去的几年中，理论界大都认可将人力资本视同一种不可辨认的无形资产，和商誉类似，在无形资产中列示核算，这一观点也在实践中得到一定的应用。
In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets.
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
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