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随着全球经济的发展,企业合并行为日益频繁,合并方式日益多变,面对复杂多变的合并行为,对于合并准则的要求也就越来越高。研究企业合并会计处理方法对对合理评价合并绩效,确保合并报表的真实性具有重要意义。本文从购买法、权益结合法对于实务的会计处理差异出发,分析两者会计处理上的差异以及给企业带来的财务影响。
With the development of global economy, mergers and acquisitions are becoming more and more frequent and mergers are becoming more and more volatile. In the face of complex and ever-changing mergers, the requirements for mergers and acquisitions are getting higher and higher. It is of great significance to study the method of accounting treatment in the business combination to evaluate the merger performance rationally and ensure the authenticity of the consolidated financial statements. This article analyzes the difference in accounting treatment and the financial impact on the enterprise from the difference between the purchase method and the equity method in accounting practice.