非同一控制下企业合并分析

Consolidation Between Entities Under Different Control

新企业会计准则将企业合并之前受控主体不同,分为同一控制下企业合并和非同一控制下企业合并。本文着重从概念、特征、会计计量基础和不同交易类型相关会计处理方法等方面对非同一控制下企业合并进行分析,以利于企业能正确处理非同一控制下企业合并业务。

According to the differences of enterprise controlled body before merger, the new accounting standard divides consolidation into the merger under common control and the merger not under common control. This article focuses on the aspects of the concept, characteristics, the basis of accounting measurement and the accounting treatments for different types of transactions, analyzes the consolidation between entities not under common control, facilitating companies to properly handle the consolidation under different control.