(1)同一控制下的企业合并

对于同一控制下的企业合并, 合并方在企业合并中取得的资产和负债, 按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额, 调整资本公积；资本公积不足冲减的, 调整留存收益。上海翻译公司

为进行企业合并发生的直接相关费用计入当期损益。

(1) Business Combination Involving Entities under Common Control

In a business combination under the same control, the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date. As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it (or the total par value of the shares issued), the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted.

Expenses directly incurred arising from the business combination shall be recorded into the profits and losses at the current period

(2)非同一控制下的企业合并

对于非同一控制下的企业合并, 合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企业合并, 合并成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用计入企业合并成本。北京翻译公司

购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额, 确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的, 经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额, 计入当期损益。

 (2) Business Combination Involving Entities not under Common Control

For a business combination not under the same control, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree. For a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions. All relevant costs directly incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.

The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as goodwill. The balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree shall be recorded into the profits and losses of the current period after reexamination.