可辨认资产就是可以 有所有权或者是使用权证明的资产!比如固定资产、无形资产、存货等等，商誉是不可辨认的资产，商誉以外的资产绝大部分都是可辨认资产。
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.
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