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he bing cai wu bao biao shi he bing shang yu jin e de que ding
Author(s): 
Pages: 28-29
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  企业合并合并商誉控制;
Abstract: 企业在合并过程中可能会产生合并商誉,并且在以后的经营过程中可能会涉及持股比例变化的情况,如购买子公司的少数股权、不丧失控制权情况下处置对子公司的投资等,那么在这些情况下合并财务报表合并商誉金额是否会发生变化以及如何变化呢?文章对此进行了分析,并且通过几个实例具体分析了合并财务报表中合并商誉金额的确定。
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