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合并各方均没有对资产和负债建立新的计价基础,也没有重新确认原来尚未确认的资产和负债,所发生的与股权联合有关的支出均应在发生的当期确认为费用。可见,权益结合式企业合并的特征有:①这种合并是在没有其他资源派出的情况下完成的;②合并企业按合并双方权益的账面价值互换对
None of the parties to the combination has established a new pricing basis for the assets and liabilities, nor has it reconfirmed its previously unrecognized assets and liabilities. All expenditures incurred in connection with the equity interests should be recognized as an expense in the period in which they are incurred. It can be seen that the characteristics of the equity-linked enterprise merger are as follows: (1) The merger is completed without any other resources being dispatched; (2) the merged enterprise is compensated according to the book value of the interests of both parties