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A選項(xiàng)的,合并中不產(chǎn)生新的資產(chǎn)和負(fù)債,不形成商譽(yù),請(qǐng)問(wèn)外購(gòu)情況下不是形成商譽(yù)嗎?這個(gè)是我哪里理解的不對(duì)嗎?不形成新的商譽(yù)才對(duì)吧!
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學(xué)員您好,我這邊看不到你的A選項(xiàng)能再發(fā)一下嘛
2022 03/23 08:13
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2022 03/23 08:58
您看下!謝謝!
FAILED
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2022 03/23 09:02
舉個(gè)例子,A和B屬于同一控制下的兩個(gè)公司,A一開(kāi)始去購(gòu)買非同一控制下企業(yè)C的80%股份,有商譽(yù)100,那B去夠買A持有的C公司的60%的股權(quán),這時(shí)就是同一控制下的企業(yè)合并就不會(huì)產(chǎn)生新的商譽(yù),但還是會(huì)有之前的100的商譽(yù)
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