Research on the Accounting Treatment of Business Combinations

摘要

Business combination refers to a company obtains control of another or a number of companies, or the joint result of two or more enterprises. Opinion No. 16 entered into force since November 1970 American Accounting Principles Board (Accounting Principles Board) promulgated the "merger" of the enterprise merger under the first paragraph is defined as: A business combination is a company with one or several companies or unincorporated organization's business into one accounting entity. The accounting entity to continue to engage previously separated from each other, independent of business activities. Germany's "opposition to restricting competition Law" Article 37 stipulates: Business combination refers to the way an enterprise can jointly dominant influence on another enterprise directly or indirectly occur. EU September 21, 1990 merger regulations in force: Business combination refers to one or more companies, or a control individual enterprises, acquire all or direct control or indirect control over the part of one or more companies; its forms can be purchase business assets, stocks, or using the form of contracts and other forms.