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企业合并问题由来已久。从企业合并会计体系来看,处理企业合并的会计方法主要有购买法、权益结合法和新起点法(新起点法尚未得到普遍应用)。2004年美国财务会计准则委员会和国际会计准则理事会分别颁布了财务会计准则公告第141号(SFAS141)和国际财务报告准则第3号(IFRS3),宣布取消权益结合法,只保留购买法。我国2006企业会计准则规定:企业合并分为同一控制下企业合并和非同一控制下企业
The problem of business mergers has a long history. Accounting system from the point of view of corporate mergers and acquisitions, the accounting methods to deal with business mergers are the purchase method, the combination of rights and interests and a new starting point method (a new starting point has not yet been widely used). In 2004, the United States Financial Accounting Standards Board and the International Accounting Standards Board promulgated the Financial Accounting Standards Bulletin No. 141 (SFAS141) and the International Financial Reporting Standard No. 3 (IFRS3), announced the cancellation of the combined rights and interests, leaving only the purchase method. China 2006 Accounting Standards for Business Enterprises stipulates that a business combination is classified into a business combination under the same control and a business under a non-same control