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国内学术界对合并业务会计处理采用权益结合法还是购买法一直存在争议,本文通过比较和分析这两种方法的优缺点,来试图更好的理解《企业会计准则第20号——企业合并》准则,为现行的会计业务做出一定的指导。
The domestic academic circles have been controversial about whether the accounting treatment of consolidated business adopts the equity combination method or the purchase method. By comparing and analyzing the advantages and disadvantages of these two methods, this paper attempts to understand the relationship between the “Accounting Standards for Business Enterprises No. 20 - Business Combination” Guidelines for the current accounting business to make some guidance.