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随着全球范围内企业集团化进程的加快,企业并购活动日趋频繁。如何客观公正地反映企业合并过程和结果,已成为国际公认的财务会计三大难题之一,而合并会计报表理论的选择对合并会计报表的编制及财务信息的披露至关重要。本文通过对目前国际上通行的合并会计报表理论进行辨析比较,提出我国适宜选择实体法作为合并会计报表的主流理论。
With the acceleration of the process of enterprise collectivization in the world, M & A activities are becoming more and more frequent. How to objectively and fairly reflect the process and result of the business merger has become one of the three internationally recognized financial accounting problems, and the choice of the theory of consolidated financial statements is crucial for the preparation of the consolidated financial statements and the disclosure of financial information. By comparing and analyzing the current international merger accounting statements theory, this paper puts forward the appropriate choice substantive law of our country as the mainstream theory of the consolidated accounting statements.