企业合并分为同一控制下的企业合并和非同一控制下的企业合并两种类型,在我国当前的经济环境下,特别是股权分置改革条件下进行的企业合并多为在集团内部进行的,即同一控制下的企业合并。同一控制下的企业合并又多为吸收合并和控股合并两类。近日,笔者看到对于某同一控制下的吸收合并案例出现了两种不同的会计处理,给会计人员带来 Business combination is divided into two types: business combination under the same control and business combination under non-same control. Most of the business combinations under the current economic environment in our country, especially the share-trading reform, are conducted within the group. That is, a business combination under the same control. Business combinations under the same control are mostly absorbed and merged. Recently, I saw that for the same merger under the control of a merger there have been two different types of accounting, accounting personnel to bring