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【答案】应助回帖
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123_happy: 金币+30, 翻译EPI+1, ★★★很有帮助, 呵呵。厉害啊！ 2012-10-01 22:02:17
Merger of enterprises under the same control, the assets and liabilities acquired in a business combination of the merging parties should be in accordance with the merger date is measured at the carrying value of the merging parties, in accordance with the pooling of interests method for processing. Business combination under common control shall be processed in accordance with the purchase method, in principle, are measured at fair value。
Business combination paid to accountants, legal advisers hired for the realization of the merger, appraisers and other consultants operating expenses directly attributable to the cost of the combination; General administrative costs, including operating costs of the purchasing department, and can not be directly attributed to theaccounting of the cost of a particular merger, occurred in the current period is recognized as an expense |
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