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从我国目前的会计规范制度来看,还没有制定公司并购的具体会计准则,公司并购会计方法唯一可遵循的规范制度是财政部1997年颁布的《企业兼并会计处理问题暂行规定》,该规定只允许企业并购采用购买法。但是,1999年6月,清华同方股份有限公司和山东鲁颖电子股份有限公司的合并开创了我国证券市场换股合并之先河。尽管在清华同方就本次合并所发布的所有公告中没有说明所选择的会计方法,但我
Judging from the current system of accounting norms in our country, there are no specific accounting standards for M & A. The only system that can be followed in M & A accounting is the Interim Provisions on Accounting for Corporate Mergers promulgated by the Ministry of Finance in 1997, Allow mergers and acquisitions using the purchase method. However, in June 1999, the merger of Tsinghua Tongfang Co., Ltd. and Shandong Luyin Electronics Co., Ltd. created the precedent for the merger of Chinese securities markets. Although all the announcements released by Tsinghua Tongfang regarding this merger did not explain the chosen accounting method,