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企业合并,是指将两个或者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。企业合并通常包括吸收合并、新设合并和控股合并三种形式。其中,吸收合并和新设合并均不形成投资关系,只有控股合并形成投资关系。因此,企业合并形成的长期股权投资,是指控股合并所形成的投资企业(即合并后的母公司)对被投资单位(即合并后的子公司)的股权投资。企业合并形成的长期股权投资,应当区分同一控制下的企业合并和非同一控制下的企业合并分别确定初始投资成本。本文主要探讨同一控制下企业合并形成的长期股权投资核算。
Business combination refers to the transaction or event that merges two or more separate enterprises into one reporting body. Business mergers usually include mergers and acquisitions, the merger of new mergers and mergers and acquisitions in three forms. Among them, neither the merger nor the new merger will form an investment relationship, and only the controlling merger will form an investment relationship. Therefore, the long-term equity investment formed through the business combination refers to the equity investment of the investee (ie, the combined subsidiary) of the invested enterprise formed by the controlling merger (ie, the combined parent company). For long-term equity investment formed through business combination, the initial investment cost should be determined separately from the business combination under the same control and the business combination under different control. This article mainly discusses long-term equity investment accounting formed by business combination under the same control.