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合并会计报表最早出现的美国,自20世纪70年代发布实施至今经过多次的修订完善,已有一套成熟完善的合并会计准则。但是迄今为止,中国还没有一套完整、系统、成熟的合并会计报表准则。本文试从合并所使用的权益法,企业合并成本的分配,内部经济业务的方向三个方面,着重合并利润,来对中美合并会计进行举例比较,查找我国目前合并会计处理的疏漏之处,并提出建议,旨在取人之长,补己之短。
The United States, where the consolidated financial statements first appeared, has been revised and improved many times since its implementation in the 1970s. A well-established set of consolidated accounting standards has already been established. However, so far, China does not have a complete, systematic and mature accounting standards for consolidated financial statements. This article tries to compare the merger accounting of China and the United States from the three aspects of equity method, the allocation of enterprise merger cost and the direction of internal economic business, and find out the omissions in the current accounting treatment in China. And put forward suggestions, aimed at taking the lead, make up for the short.