企业频繁进行并购重组,往往是企业存在会计舞弊的信号,尤其是趁企业合并之机清洗报表,一般都有巨亏之后财务状况明显好转的信号特征。掌握了企业合并的会计处理,以及企业借机操纵利润的种种手段,相信识别此类会计陷阱就会有效的避免。 Frequent corporate mergers and acquisitions are often the signal of accounting fraud in enterprises, especially in the case of corporate mergers and machines to clean statements, generally have a huge loss after the financial situation improved significantly signal characteristics. Mastered the accounting treatment of business combinations, as well as various means by which enterprises took the opportunity to manipulate profits. They believed that the identification of such accounting traps would be effectively avoided.