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企业合并是会计研究中最复杂且争论最多的一大领域。随着全球合并浪潮的再度掀起以及我国加入WTO,企业合并的会计问题又将成为会计理论与实务界研究的重点。本文首先对3种合并会计方法(购买法、权益结合法和初始法)从会计处理结果和所依据的理论基础上进行比较,然后分析国外企业合并方法的现状与趋势,最后探讨在我国企业合并实务中企业合并方法的选择与应用。
Business combination is one of the most complex and controversial areas in accounting research. With the wave of global mergers set off again and China’s accession to the WTO, the accounting problems of business mergers will become the focus of the study of accounting theory and practice. This article first compares the three kinds of accounting methods (purchase method, combination of equity and initial method) from the accounting treatment results and the theoretical basis, and then analyzes the status quo and trend of the methods of foreign enterprise consolidation. Finally, The Choice and Application of Enterprise Merging Method in Practice.