Criterion of Monopoly Resulted from Enterprise Merger;
论企业合并构成垄断的认定标准
This is called the immunity of prohibition to enterprise merger.
在反垄断法上,如果企业合并将产生或者加强市场支配地位并严重限制竞争,原则上应当禁止该项企业合并,以避免形成有弊害的垄断性市场结构。
20—— enterprise merger" according to the int.
文章对《企业会计准则第20号——企业合并》的特点进行了系统归纳,以国际会计准则和美国会计准则为比较依据,指出了《企业会计准则第20号——企业合并》在实际应用中所存在的问题,明确提出了解决所存问题的基本思路,对完善《企业会计准则第20号——企业合并》具有一定的参考作用。
Besides that,according to the reasons why FASB prohibits the use of pooling method,it also compares the substantial differences of business combinations by stock exchange between American listed company and Chinese listed company,and concludes that “purchase method or pooling me.
通过追溯美国权益结合法会计概念、会计准则的历史演进过程,为我国企业合并“回整上市”模式采用权益结合法进行会计处理提供理论依据。
Purchase method and the pooling method are the two commonly used methods on business combinations.
购买法和权益集合法是企业合并时常用的两种会计方法。
Act of Anti-Monopolization s Restrain on Enterprises Merger;
论反垄断法对企业合并的规制
Appropriate intervention is the effective way of anti-monopoly in enterprises merger
适当干预是企业合并中反垄断的有效途径
Researching on enterprises merger system is to make its content and extension clear.
规制企业合并是反垄断法的核心内容,确定其内涵和外延是研究企业合并制度的概念基础。
Standardizing and Restricting the Merger by Anti-monopoly Law;
西方发达国家反垄断立法有关企业合并对我国的启示
Because a lot of special nature in the natural monopoly industries, the legal merger control standards on enterprises in these sectors is relatively complex.
由于自然垄断行业诸多的特殊性,有关这些行业中企业合并的法律控制标准问题相对比较复杂。
The control of merger is one of the basic components of competition law, the core of which is the criterion to proceed the analysis.
对企业合并进行控制是竞争法的基本内容,而其中最核心的问题,是评价企业合并行为所依据的实体标准。
However,processing of goodwill relating to the enterprise mergence does not comform to the standard.
随着我国经济体制改革的深化,企业间的合并活动日益频繁,但对与企业合并密切相关的商誉问题的处理却不够规范。
U) controlled the enterprise mergence mainly reflected in the Statute No.
欧盟控制企业合并的法律主要体现于1989年欧盟理事会通过的4064号条例。
Probe into accounting of amalgamation;
企业合并会计处理方法的探讨
ED22 accounting and reporting for business combinations
企业合并的会计和报告
Comparisons of the Accounting Rule of Business Combination
中西方企业会计准则——企业合并的比较
CONFORMITY MANAGEMENT AND DEVELOPMENT AFTER MERGING OR REORGANIZING ENTERRISE;
议企业合并重组后的整合管理及发展
Discussion About Purchase Rule and Rights & Interest Rule in Enterprise Mergence;
试论企业合并中购买法与权益结合法
The Study of <Enterprise Accounting Standard-Business Combination>;
《企业会计准则—企业合并》若干问题的研究
The Thinking Based on "Enterprise Accounting Standards No.20-Business Combinations";
基于《企业会计准则第20号——企业合并》的思考
effective date of the business combination for accounting purposes
为会计目的采用的企业合并生效日期
Enterprise merger has double effects to the market competition.
企业合并对市场竞争具有双重效应。
promoting mergers tax credit
促进企业并合税收抵免
It is to be merged with the National Enterprise Board.
它将与国家企业局合并。
The steel trusts merged various small Businesses.
钢铁企业联合兼并了许多小企业。
Study on Enterprise Culture Integration in the Processes of M&A;
企业并购过程中的企业文化整合研究
Q: How do you view the merging of enterprises?
问:怎样看待企业的兼并、合并?
Post-merger integration decides the result of enterprise M& A.
企业并购后的整合是并购成败的关键。
The Research on Integration after the Merger & Acquisition of Chinese Private Enterprises with State-owned Enterpises
中国民营企业并购国企后的整合研究
(4) Merger of the joint venture with another economic organization.
(四)合营企业与其他经济组织的合并。
The Rule System of Antimonopoly about Conglomerate Mergers in Our CountryZHENG Yan-xin(Northwest University of Political Science and Law,Xi an 710063 China)Abstract:With the actualization of open-door policy and the development of market economic system in our country,many enterprises choose enterprises merge to strengthen their competitive strength promptly.But in our country,there is lack of eno
论我国企业混合合并的反垄断法规制
The period of operation of a contractual joint venture shall be determined through consultation by the Chinese and foreign parties and shall be clearly specified in the contractual joint venture contract.
合作企业的合作期限由中外合作者协商并在合作企业合同中订明。