Research On The Confirmation And The Measurement Of The Performance Commitment Compensation

In order to maximize the value of the enterprise and enhance the enterprise and consolidate the status of the industry,technological competitiveness,more and more enterprises have adopted the way of M & A,but also promoted more and more diversified M & A programs.Whether based on regulatory requirements or business practices,performance compensation commitment,as an innovative form of M & A contract,has been chosen in more and more M & A transactions.Performance commitment compensation can promote the performance growth of the underlying company to a certain extent through the positive commitment of the commitment party,and can also play a certain regulatory role in the bad phenomenon of information asymmetry that may occur between the two parties in the merger and acquisition.In recent years,the number of domestic agreed performance commitment compensation agreements has increased year by year,and the amount of large compensation is also common,but the completion rate of domestic performance commitment in recent years is less than 30%.M & A makes the enterprise development opportunities,but also accompanied by huge risks.Whether the expected performance commitment at the time of M & A confirms,how to deal with the performance commitment compensation triggered in the process of M & A,what principles should be followed in the accounting recognition and measurement of the performance commitment in different ways of compensation,there is no standard to be based on in the practical treatment,the accounting recognition and measurement of the performance commitment compensation in different M & A transactions are different,and there are various problems in the information disclosure in the annual report of listed companies.In view of this practical problem,it is necessary to study the accounting rules of performance commitment compensation or to standardize its recognition and measurement.In this paper,the accounting treatment of performance commitment compensation is deeply studied.First of all,by describing the market status of performance commitment compensation,the paper leads to the problems existing in the relevant accounting treatment after triggering compensation agreement and the significance of studying problem,the paper reviews the relevant domestic and foreign literature from the aspects of its essence,initial and subsequent recognition and measurement,fair value measurement and so on;The framework and research methods of this paper are also introduced.Secondly,the related concepts and theoretical basis are combed.Then,combined with the typical case of Anjie Technology acquisition of Weibo Precision,this paper introduces its performance commitment compensation arrangement and accounting treatment,and analyzes the rationality of its accounting treatment and the impact analysis under different recognition.This paper analyzes the problems of accounting treatment related to performance commitment in the acquisition of Weibo,and puts forward some suggestions and countermeasures.At the end of the paper,the paper summarizes the whole text.