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全球范围内愈演愈烈的企业合并浪潮,对当代会计的发展提出了新的挑战,集中表现在对合并财务报表理论与实务发展的积极推动上。作为国际会计三大难题之一,合并财务报表可谓是当前财务会计中问题最多、最为复杂和充满争议的领域。近年来各国的合并理论和合并实务历经重大变化,向更能体现合并财务报表的真实性、公允性、相关性的方向发展。国际会计准则委员会于2004年3月正式发布了第3号国际财务报告准则《企业合并》,体现了合并报表理论和实务发展的新趋势
The ever-increasing wave of mergers in the world poses new challenges to the development of contemporary accounting, focusing on the active promotion of the development of the theory and practice of consolidated financial statements. As one of the three major problems in international accounting, the consolidated financial statements can be described as the most problematic, complicated and controversial field in current financial accounting. In recent years, the merging theory and mergence practice in various countries have undergone significant changes, and have made it possible to better reflect the authenticity, fairness and relevance of the consolidated financial statements. The IASB formally released International Financial Reporting Standard No. 3 “Business Combinations” in March 2004, which reflects the new trends in the development of the theory and practice of consolidated statements