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《企业会计准则第20号——企业合并》(以下简称“20号准则”)将企业合并分为同一控制下的企业合并和非同一控制下的企业合并。其中非同一控制下的企业吸收合并,是指参与合并的各方在合并前后不受同一方或相同多方最终控制,即不属于同一控制下企业吸收合并的其他吸收合并。非同一控制下的企业吸收合并,在购买日取得对其他参与合并企业全部资产、负债的一方为购买方,参与合并的其他企业为被购买方。本文通过案例分析非同一控制下购买方在税务和会计处理中应关
Accounting Standards for Business Enterprises No. 20 - Business Combinations (hereinafter referred to as “No. 20”) divides a business combination into a business combination under the same control and a business combination not under the same control. The merger of enterprises under non-common control means that all parties involved in the merger are not ultimately controlled by the same party or the same parties before and after the merger, that is, other mergers and acquisitions that are not absorbed by the enterprises under common control. Enterprises not under common control shall be merged and merged. Whereas, on the acquisition date, one party that obtains all the assets and liabilities of other enterprises participating in the merger is the purchaser, and the other enterprises participating in the merger are the acquiree. This article through the case analysis of the buyer under the same control in tax and accounting treatment should be closed