财务管理17（Financial management 17）.docVIP

财务管理17（Financial management 17） Two, mergers and long-term equity investment (1) the mode of enterprise combination; Grasp the characteristics of different combinations. Merger refers to the transaction or event of merging two or more than two individual enterprises into a reporting entity. (1) holding merger The merger is holding the merging party to take control of the merged party through merger transactions or events, leading to the production and management decision-making of the combined party, which will be incorporated into the fonner consolidated financial statements form a report body. The key point is that the 1: merger Party retains its legal personality, and the merger is recognized as a long-term equity investment in the individual statements, and the assets and liabilities of the merged party are reflected in the consolidated statement. Key points 2: you can buy 70% of the shares, you can also buy 100% of the shares. ( 50%) (2) absorption and merger Absorption and merger means that the merging party obtains all the net assets of the merged party in the enterprise merger, and the relevant assets and liabilities are incorporated into the account and statement of the merging party itself (key point) for accounting. Key point: after the merger of the enterprise, the legal entity of the merged party is cancelled, and the merged party holds the assets and liabilities of the merged party obtained in the merger (the assets and liabilities are reflected in the individual statements of the merging party). The difference in the case may be recorded on individual statements at the time of recording. (this book does not involve such a situation, mainly to make you understand.) Note: the difference between the price paid by the merging party and the net assets of the merged party in the merger and absorption of the Goodwill under the same control. (3) new merger A new merger refers to the incorporation of a new enterprise after the merger of an enterprise, where it