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新公司法下,允许内资企业注册资本分期出资,并且允许各股东出资不同步。这就可能造成在一个股东取得对公司控制权时,其他股东出资尚未到位的情况。这种情况下,取得子公司形成的商誉该如何计算呢,是否仍是按一般做法那样,将按合并成本大于合
Under the new company law, the registered capital of domestic-funded enterprises is allowed to be paid in installments, and the shareholders’ contributions are allowed to be out of sync. This may result in a shareholder having acquired control of the company, other shareholders have not yet funded in place. In this case, the acquisition of goodwill formed by the subsidiary how to calculate it, is still as usual, as the cost of merger will be greater than the combined