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我国于2006年颁布的新会计准则中,对企业合并的相关会计问题进行了全面规范,对企业合并过程中发生的相关费用问题也进行了明确。本文对我国企业合并的两种会计处理方法进行了介绍,并对两种方法的选择问题进行了比较分析。
China’s new accounting standards promulgated in 2006 fully regulate the accounting issues related to the business combination and clarify the related expenses incurred during the business combination. This paper introduces two kinds of accounting treatment methods for the merger of Chinese enterprises, and makes a comparative analysis on the selection of the two methods.