非同一控制下企业合并
非同一控制下企业合并-
但公允价值对债务重组和非同一控制下企业合并进行计量时，很可能是利润操纵的结果；
But when the fair value measures the debt restructuring and the business combination under different control , the fair value is likely to be the tool of profit manipulation .
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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。
Business combinations are classified into the business combinations under common control and the business combinations not under common control .