发布网友 发布时间:2024-10-15 06:29
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热心网友 时间:2024-10-21 09:26
(1) as being pro-business and sold in the form of property rights determine the effectiveness of the transaction on the basis of price; (2) The fair value of net assets and net assets shall be the difference between the book value of net assets and the appreciation or depreciation of some enterprises ; purchased by enterprises and enterprises with investment costs to the difference between the fair value of net assets as goodwill or negative goodwill (See "Goodwill and Negative Goodwill "); full rights under the benefit of these assets ring the balance must be amortized , the fair value is the important basis for determining the value of goodwill (see "rights"). Although the rights and the law under which the book value is recorded, but there is still a fair price for their special significance. is still determining the fair value of net assets in exchange for shares of several grounds for the transaction more reasonable.