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误区之一:“企业合并必然会导致会计报表合并问题” 企业合并和会计报表合并虽然是两个有联系的会计问题,但企业合并不一定会导致合并会计报表。1998年修订的国际会计准则第22号《企业合并》中
Misunderstanding: “Merger will inevitably lead to the consolidation of accounting statements ” Although the merger of business combinations and accounting statements are two linked accounting issues, business combinations will not necessarily lead to the consolidation of financial statements. 1998 Amendments to IAS 22 Business Combinations