The Business Combination Process.
用一张图展示企业合并交易中各项选择与活动的相互关系，并讨论合并交易的记录格式，帮助教师向学生讲清企业合并流程。
Abstract ABSTRACT: In this paper, a single graphic presentation is used to identify and demonstrate the interrelationships among the alternatives and activities relevant to the business combination transaction and to post-combination operations and financial statements. Also, generalized formats for recording combination transactions are presented and discussed. Finally, the paper discusses the ways in which the instructor can use the graphic presentation to make the business combination process more understandable to students.