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合并会计报表是当今会计中最复杂的问题之一，被称为“国际会计领域三大难题之一”。本文拟就不同的合并理论及其相关的若干深层次会计问题做一探讨，以期对合并会计报表的相关方面能有一个较为清晰的认识。一、企业合并相关知识企业合并是指企业为了达到某种目的，通过兼并、
Consolidated accounting statements are one of the most complex accounting issues in the world today and are called “one of the three major challenges in international accounting.” This article intends to discuss different merger theories and some related deep-seated accounting issues in order to have a clearer understanding of the relevant aspects of the consolidated financial statements. First, the business merger related knowledge Enterprise merger refers to the enterprise in order to achieve a certain purpose, through mergers,