同一控制下企业合并
- 网络Business Combination under Common Control
同一控制下企业合并-
并结合具体案例，说明同一控制下企业合并的会计处理方法在实务中存在的问题，最后针对这些问题提出建议。
Combined with specific cases to illustrate what is the problem of accounting treatment for business combination under the same control in practice .
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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；
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 .
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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。
Business combinations are classified into the business combinations under common control and the business combinations not under common control .