Business combinations 2: Legal Forms of Business Combinations
2: Legal Forms of Business Combinations Business Combinations
Legal Form of Combination ● Merger(吸收合并) Occurs when one corporation takes over all the operations of another business entity and that other entity is dissolved. o Consolidation(新设合并) Occurs when a new corporation is formed to take over the assets and operations of two or more separate business entities and dissolves the previously separate entities
Legal Form of Combination Merger（吸收合并） – Occurs when one corporation takes over all the operations of another business entity and that other entity is dissolved. Consolidation（新设合并） – Occurs when a new corporation is formed to take over the assets and operations of two or more separate business entities and dissolves the previously separate entities
Business combinations 3: Accounting Concept of Business Combination
3: Accounting Concept of Business Combination Business Combinations
Business combination oa business combination is a transaction or other event in which an acquirer obtains control of one or more businesses 企业合并是购买方获得对一个或多个企业 (业务)的控制的交易或其他事项
Business Combination A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses. 企业合并是购买方获得对一个或多个企业 （业务）的控制的交易或其他事项
Control o Control is the power to govern the financial and operating policies of an entity so as to obtain benefit from its activities ●控制是指决定某一主体的财务和经营政 策、并能据以从其活动中获取利益的权 力
Control Control is the power to govern the financial and operating policies of an entity so as to obtain benefit from its activities. 控制是指决定某一主体的财务和经营政 策、并能据以从其活动中获取利益的权 力