Finance Ministry issued new accounting standards on Feb 15, 2006. Enterprise Accounting Standards No.20——Business Combination firstly standardized the accounting treatment of business combination distinguishing under same control and non-same control.
财政部2006年2月15号发布了新的会计准则,其中《企业会计准则第20号——企业合并》对企业合并的会计处理方法区分同一控制和非同一控制的企业合并进行了规范。
参考来源 - 同一控制下企业合并会计处理方法的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Compared to other version control systems, CVS is most notable for its non-locking repository, which allows multiple developers to check out the same file at the same time.
与其他版本控制系统相比，CVS最令人称道的地方就是其非锁定存储库，这使多个开发人员能够同时检出同一个文件。
At the same time, the Effective range of encouragement Implementation must be control, because Useless encouragement has more harm to organization and individual than non-encouragement.
同时，还要把激励的实施控制在有效的范围之内，不当激励给组织和个人带来的伤害往往大于无激励。
This paper evaluates the private benefits of control with the help of transfer price difference between the controlling block and the non-controlling block of a company within same year.
本文用同一公司在同一年中发生的控股股权和非控股股权转让的价差来估计我国的控制权私人利益。
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