企业会计准则第20号——企业合并1.docVIP

Accounting Standard for Business Enterprises No. 20 - Business Combinations 企业会计准则第20号——企业合并 Chapter I General Provisions 第一章 总则 Article 1 With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises—Basic Standards. 第一条 为了规范企业合并的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 2 The term business combinations refers to a transaction or event bringing together two or more separate enterprises into one reporting entity. Business combinations are classified into the business combinations under the same control and the business combinations not under the same control. 第二条 企业合并，是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。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。 Article 3 The business combinations regarding business operation shall be subject to the present Standard. 第三条 涉及业务的合并比照本准则规定处理。 Article 4 The present Standards does not apply to the following business combinations: (1) Any business combination in which two or more enterprises form a joint venture; (2) Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares. 第四条 本准则不涉及下列企业合并： （一）两方或者两方以上形成合营企业的企业合并。 （二）仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。 Chapter II Business Combinations under the Same Control 第二章 同一控制下的企业合并 Article 5 A business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary. In a business combination under the same control, the party which obtains control of other combining enterprise(s) on the combining date is the combining party, the other combining enterprise(s) is(are) the combined party. The combining date refers to the date on which the combining party actually obta