合并发生的英文

combine 1

例句与用法

更多例句：上一页

Article 16 where a business combination occurs at the end of the current period , if the fair values of the identifiable assets , liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily , the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values
第十六条企业合并发生当期的期末，因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的，购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。