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cai zheng bu qi ye hui ji zhun ze jie shi di 4 hao
Pages: 82-84
Year: Issue:  9
Journal: Finance & Accounting for Communications

Keyword:  GetLinkList(KeywordFilter('企业会计准则:5317会计处理:4430企业合并:4017购买方:3014公允价值:2720追溯调整:2316资本公积:2129合并财务报表:1986当期损益:1802子公司:1541')'kw''CJFD');
Abstract: <正>财会[2010]15号一、同一控制下的企业合并中,合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益。非同一控制下的企业合并中,购买方发生的上述费用,应当如何进行会计处理?
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