企業合併
business combination
交易或其他事件中，收購方取得一項或多項業務的控制權。交易有時被稱為“真正的合併”或“平等的合併”也作為術語在本標準中使用的業務組合。
A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in this Standard.