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购买法与权益联合法是企业合并常用的两种会计处理方法。两种方法在会计处理上存在很大差异。我国企业合并一直采用购买法,但近年来权益联合法也多次运用。本文阐述如何选择企业合并会计处理方法。
The purchase method and the rights and interests of the joint law is commonly used in business accounting of the two accounting methods. There are big differences between the two methods in accounting treatment. China’s business mergers and acquisitions have been using the purchase method, but in recent years, the joint rights and interests of the law has also been used many times. This article explains how to choose a business combination accounting approach.