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Business combination is a general term that encompass all forms of combining previously separate business entities. (√) 正確。Business combination 是一個通用術(shù)語，涵蓋了之前獨(dú)立經(jīng)營實(shí)體的所有形式的合并。 Firms must show goodwill impairment losses separately in the income statement, as a component of income from continuing operations. (x) 錯誤。在IFRS中，商譽(yù)減值損失不需要單獨(dú)在損益表中列示，也不需要作為持續(xù)經(jīng)營收益的組成部分。它只是減記商譽(yù)的賬面價值。 Business combination is the combination of firms in the same business lines and markets.(x) 錯誤。Business combination 可以發(fā)生在同一業(yè)務(wù)線和市場，也可以發(fā)生在不同的業(yè)務(wù)線和市場。這是一個更寬泛的概念。 A merge occurs when one corporation takes over all the operations of another business entity and that entity is dissolved.(√) 正確。兼并是指一個公司接管另一個實(shí)體的所有業(yè)務(wù)，導(dǎo)致該實(shí)體解散。 The acquired company need be dissolved, the acquired company have to go out of existence. ( x) 錯誤。被收購的公司不需要解散或消失，只是被另一個公司控制。 Accounting for business combinations was a major joint project of IFRS and GAAP.(x) 錯誤。會計準(zhǔn)則制定機(jī)構(gòu)是IFRS和GAAP，而不是IFRS和GAAP是一個項目。 GAAP provides guidance on the determination of fair values.(√) 正確。一般公認(rèn)會計原則（GAAP）為確定公允價值提供了指導(dǎo)。 A corporation becomes a parent company when another corporation acquires a controlling interest in its outstanding voting stock.(x) 錯誤。一個公司成為母公司，不是因為另一個公司獲得了其在外流通的投票股的控股權(quán)，而是因為另一個公司控制了它。 Required consolidated financial statements just include a consolidated balance sheet. ( x) 錯誤。所需的合并財務(wù)報表不僅包括合并資產(chǎn)負(fù)債表，還包括合并利潤表和合并現(xiàn)金流量表。 Acquisition accounting requires the recording of assets acquired and liabilities assumed at their fair values at the date of combination.( ) 正確。收購會計要求記錄在合并日期的資產(chǎn)和負(fù)債的公允價值。 Liquidation is typically carried out by an external party, such as a court-appointed liquidator. (x) 錯誤。清算可以由外部方進(jìn)行，但也可以由公司內(nèi)部進(jìn)行，例如在公司自愿清算的情況下。 The acquisition method generally requires assets acquired and liabilities assumed to be measured at their book values at the acquisition date. (x) 錯誤。在購買法下，資產(chǎn)和負(fù)債應(yīng)以購買日的公允價值進(jìn)行計量，而不是賬面價值。 Goodwill = The investment cost - the total fair value of identifiable net assets. ( ) 正確。商譽(yù)等于投資成本減去可識別凈資產(chǎn)的公允價值總額。 The initial recognition of long-term equity investments includes the total incurred in purchasing another company and other direct costs of the business combination(such as accounting, legal, consulting and finders' fees.() 錯誤。長期股權(quán)投資的初始確認(rèn)應(yīng)僅限于購買的股份的成本，其他與業(yè)務(wù)合并有關(guān)的成本應(yīng)作為費(fèi)用處理。 Deferred tax liabilities are recognized when the tax base of an liability exceeds its carrying value, resulting in future taxable amounts. () 正確。遞延稅項負(fù)債在負(fù)債的計稅基礎(chǔ)超過其賬面價值時確認(rèn)為未來的應(yīng)納稅額。