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西方合并会计中的三种集团概念陈慧芳不同国家在合并去计报表的理论和实务领域中存在着巨大差异．究其原因主要是对集团概念的认识不同造成的。在西方合并会计中存在着三种集团概念：“母公司”集团概念、“主体”集团概念和“所有权”集团概念。集团概念不同，合并所采用...
Three kinds of group concepts in western merger accounting Chen Huifang Different countries have great differences in the theoretical and practical fields of consolidating de-listed financial statements. The reason is mainly due to different understanding of the group concept. There are three kinds of group concept in western merger accounting: “parent company” group concept, “main” group concept and “ownership” group concept. Group concept is different, the merger used ...