How to calculate the non-operating income of enterprises under different control?

For a business combination that is not under the same control, the buyer is the party that obtains the control right of other enterprises involved in the merger on the purchase date, and the other enterprises involved in the merger are the buyers. The cost of business combination includes the fair value of cash or non-cash assets paid by the buyer for business combination, debts issued or undertaken, equity securities issued, etc. On the date of purchase.

If the definition of assets and the conditions for asset confirmation are met, the buyer shall confirm the rights of the recoverable part of the paid merger consideration that meets the conditions stipulated in the merger agreement as assets. The expenses related to business combination that occur in business combination not under the same control are the same as the accounting treatment of business combination under the same control.

Extended data 1, establishment registration. The establishment registration of an enterprise is the premise for an enterprise to engage in business activities. Unless it has been established and obtained a business license, it shall not engage in commercial activities.

2. Change registration. After the merger of the surviving enterprises is completed, its shareholders, articles of association and capital structure have changed greatly, and it is necessary to go through the registration of change.

3. Cancel the registration. Whether it is a new merger or an absorption merger, it will inevitably lead to the elimination of one or more subject qualifications. This is also one of the statutory dissolution cases stipulated in Article 109 of the Company Law of China, and it is necessary to go through the cancellation registration with the administrative department for industry and commerce.

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