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。
Article 18 an entity shall strengthen its control of the links of contributing assets (including cash and non-cash assets, the same in the below).
第十八条单位应当加强对资产(含现金和非现金资产，下同)投出环节的控制。
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.
本文比较分析了度量控制权私有收益的不同方法，构建了控制权发生转移的数据库，计算了中国上市公司的控制权私有收益。
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