摘要
随着全球经济一体化和资本国际化的不断发展,我国也随之发生大量企业合并案例。企业合并带来了一系列的会计问题。本文就目前会计界处理企业合并业务普遍采用的购买法和权益法,从会计实务处理、对财务报表分析的影响、对投资者的影响等几个方面进行了对比分析,最终得出选择合并会计方法对经济后果影响极大的结论。
With the constant development of global economic integration and capital internationalization, china also follows large amount of enterprise combination cases. Merger brought about a number of accounting issues. From the accounting practice processing, the influence on financial statement analysis and investors, the article Obtains that the choice of merge accounting method impresses deeply on the economic consequences by contrasting and analyzing the purchase law as well as equity method generally used on processing business combination.
出处
《财务与金融》
北大核心
2009年第3期43-46,57,共5页
Accounting and Finance
关键词
企业合并
权益法
购买法
影响
Merger
Pooling of Interests Method
Purchase Accounting Influence
