all relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.
购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
city area with the name of the city administrative divisions of the business combination name, approved by the administration for industry and commerce.
市辖区名称与市行政区划连用的企业名称,由市工商行政管理局核準。
the basis for the judgment about the business combination under common control;
属于同一控制下企业合并的判断依据。
any costs incurred to the acquirer which are directly attributable to the business combination shall also be recorded in the cost of business combination.
购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
in the process of accounting harmonization, the business combination method is the focus of attention all along.
在会计準则的国际化趋同过程中,企业合并会计準则一直是我国关注的焦点问题之一。
but when the fair value measures the debt restructuring and the business combination under different control, the fair value is likely to be the tool of profit manipulation.
但公允价值对债务重组和非同一控制下企业合并进行计量时,很可能是利润操纵的结果;