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合并会计报表问题是当今会计界公认的三大难题之一,限于篇幅,本文在辨析各种编制观念的基础上,仅对购买法下并购当年的模型进行研究,旨在理清各种编制方法的基本思路。一、编制观念和方法比较(一)所有者观1.编制合并报表的目的。满足母公司股东的信息需求,反映母公司股东所拥有
Consolidated accounting statements is one of the three major problems accepted by the accounting profession nowadays. Due to space constraints, this paper, based on the analysis of various compilation concepts, only studies the model of merger and acquisition under the acquisition method in order to sort out various methods The basic idea. First, the compilation of concepts and methods of comparison (a) view of the owner 1. The purpose of the preparation of consolidated statements. Meet the information needs of shareholders of the parent company, owned by shareholders of the parent company