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为了应对企业间日益加剧的激烈竞争,企业往往会选择通过合并其他企业的方式来寻求发展。本文就此阐述同一控制下控股合并的确认与计量、合并日财务会计报表的编制。
In order to cope with the increasingly fierce competition among enterprises, enterprises often choose to seek development by merging other enterprises. This article sets forth the recognition and measurement of the controlling merger under the same control and the preparation of the financial accounting statements on the merger date.