小同学
该题的答疑中列举了5个条件,实际做题时,是否要根据最后一个条件,看实际掌握了经营决策权的时间点来确认合并的时间点呢?
展开小同学:
勤奋的同学,你好。
一般来说是要同时满足这五个条件的,但是最后一个条件最为重要,通常就是满足最后一条的那一天就是合并日或者购买日。因为一般满足了最后一条的时候前面的几条通常都已经满足了。
希望我的回答能帮到你
祝你早日通过考试
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