Recognition of Unrealized Gains and Losses in Business Combinations and Restructurings

这项研究通过对企业合并和重组的会计处理，考察了资产评估和收入确认的基本概念。实体资产的重估和未实现损益的确认取决于判断业务活动是否持续的参照系，即控制的连续性或权益的连续性。使用这两个概念(控制权和股权)，本研究对企业合并和重组的会计提供了系统的解释。

This research examined the basic concepts for asset valuation and income recognition by focusing on accounting for business combinations and restructurings. Revaluation of an entity's assets and recognition of unrealized gains and losses depend on a frame of reference for judging continuance/discontinuance of a business activity, that is, continuity of control or continuity of equity. Using these two concepts (control and equity), this research provided a systematic explanation of accounting for business combinations and restructurings.