企业合并类型的识别及其会计处理方法的选择,是会计领域争论的热点。1970年美国提出了一套较为完整的企业合并会计准则(APB16号),将企业合并的会计处理方法分为购买法和权益结合法,国际会计准则和其他国家会计准则随后竞相效仿。然而,由于对权益结合提出了严格而复杂的12项识别判断标准,在实践中不便操作和监管,加上20世纪末和 The recognition of the type of business combination and the choice of accounting methods are the hot topics in the accounting field. In 1970, the United States put forward a set of relatively complete Accounting Standards for Business Enterprises (APB16). The accounting treatments for business combinations were divided into the purchase method and the equity-binding method. International accounting standards and other national accounting standards subsequently followed suit. However, due to the combination of rights and interests put forward a rigorous and complex criteria for 12 judgments, in practice inconvenient operation and supervision, combined with the late 20th century and