摘要
2006年2月26日财政部发布了《企业会计准则第20号—企业合并》。在该准则的制定过程中,有关部门借鉴国外相关准则制定的有益经验,并充分考虑我国企业的具体情况,从根本上对我国企业合并会计处理进行了规范,在加快我国企业会计准则国际化进程的同时保持了中国会计准则制定的特色。在阐明该准则制定的制度背景和现实意义的基础上,针对不同的两类企业合并形式,分别结合实务举例说明了准则的具体应用。
Chinese Ministry of Finance releases No. 20 of Enterprise Accounting Standards—Enterprises merge on February 26th, 2006. During the process of drawing up EAS No. 20, related institutions learn the beneficial experience overseas while taking Chinese enterprises＇reality into account. EAS No. 20 regulates accounting method, accelerates accounting internationalization and conserves its own characteristics. On the basis of clarifying the system background as well as the practical value of EAS No. 20, this paper illustrates the application directing at two different types of enterprise merger by combining specific examples on it.
出处
《莱阳农学院学报（社会科学版）》
2006年第4期27-29,共3页
Journal of Laiyang Agricultural College(Social Science Edition)
关键词
企业合并准则
制度背景
现实意义
应用举例
enterprises merge standards
system background
practical value
application examples
