Question

帮忙翻译几句英文，谢谢！

The consolidated financial statements incorporate the financial statements of the combining entities or businesses in which the common control combination occurs as if they had been combined from the date when the combining entities or businesses first came under the control of the controlling party.

The net assets of the combining entities or businesses are combined using the existing book values from the controlling parties’ perspective. No amount is recognised in consideration for goodwill or excess of acquirers’ interest in the net fair value of acquiree’s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination, to the extent of the continuation of the controlling party’s interest.

Answer 1

译:纳入合并财务报表合并财务报表的实体或企业,其中常见的组合控制 发生仿佛被合并从何时开始结合实体或企业在 控制方控制. 结合实体的资产净额或业务合并使用现有图书,由控股方价值观 . 不考虑承认数额超过收购或善意的兴趣的净公允价值并购的 识别资产、负债及负债的成本比当时的共同控制相结合, 为了延续幅度控制方的利益.