一、不同合并会计处理方法的经济后果在新的会计准则中,特指了非共同控制下的企业合并会计处理。非控制下的企业合并,指不存在一方或多方控制的情况下,一个企业购买另一个或多个企业股权或净资产的行为。参与合并的各方,在合并前后均不属于同一方或多方最终控制。 First, the economic consequences of different methods of consolidation Accounting In the new accounting standards, specifically refers to the non-common control of the business combination accounting. Non-controlled business combination refers to the act of one enterprise purchasing the equity or net assets of another or more enterprises without the control of one or more parties. All parties involved in the merger do not belong to the same party or parties under the ultimate control before and after the merger.