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本文首先论述美国取消权益集合法的背景与原因,其次简要地说明第141号财务会计准则公告(2001)与会计原则委员会第16号意见书(1970)之间的差异,最后讨论权益集合法在我国的适用性。本文的结论是,即使美国2001年已经取消权益集合法,但是我们在制定合并会计准则时,仍应保留权益集合法这种企业合并会计处理方法,进而提出我国在制定合并会计准则时应注意的两点:严格限制权益集合法的适用条件以及其与购买法两者的适用条件不能有交叉。
This article first discusses the background and causes of the United States deconsolidated rights pooling law, followed by a brief description of the difference between the No. 141 Financial Accounting Standards Notice (2001) and the Accounting Principles Board Opinion No. (1970). Finally, The applicability of our country. The conclusion of this paper is that even though the United States has already abolished the equity pooling method in 2001, when we prepare the consolidated accounting standards, we should still keep the accounting method of equity pooling, which should be noticed in our country when formulating consolidated accounting standards Two points: strict restrictions on the conditions for the application of the Law of Assets Integration and the conditions of application of the two can not cross the law of purchase.