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第一章总则第一条为规范企业合并的会计处理和相关信息的披露,根据《企业会计准则第××号-基本准则》,制定本准则。第二条企业合并,指一个企业为获得对另一个或多个企业控制权、以及吸收一个或多个企业净资产的行为。按照参与合并的企业是否受同一方控制,分为同一控制下的企业合并和
Chapter I General Provisions Article 1 This Standard is formulated in accordance with the “Accounting Standards for Business Enterprises No. ×× - Basic Standards” in order to regulate the accounting treatment of business combinations and the disclosure of relevant information. Article 2 A business combination refers to the act of an enterprise for gaining control over another enterprise or enterprises and absorbing one or more of its net assets. According to whether the enterprises participating in the merger are under the control of the same party, they are divided into the merger of enterprises under the same control and