In addition, goodwill is only recognized in business combination not under the same control, so the type of combination is judged according to the changes of the controlling party before and after the combination. In the business combination under the same control, the assets and liabilities of both parties are only measured according to the book value, and the capital reserve and undistributed profit are adjusted by premium, and goodwill is not recognized. Goodwill not under the same control is disclosed in the consolidated financial statements.<BR>
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