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企业合并,是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。《企业会计准则第20号——企业合并》(以下简称“企业合并准则”)规定根据企业合并中参与合并各方在合并前后是否受同一方或相同的多方最终控制,企业合并分为同一控制下的企业合并与非同一控制下的企业合并。
Business combination refers to the transaction or event that merges two or more separate enterprises into a report body. According to the “Accounting Standards for Business Enterprises No. 20 - Business Combinations” (hereinafter referred to as the “Consolidation Standards”), business combinations are divided according to whether the parties involved in the business combination are ultimately controlled by the same party or the same parties before and after the merger Business combination under common control and business combination not under common control.