从并购会计的发展进程来看,对并购活动进行会计规范是20世纪30年代以后的事。以美国为例,为了规范并购会计业务,美国先后发布了多项相关性的会计准则。其中16号意见书主要讨论了购买法与权益结合法的优缺点及适用条件,并对这两种方法的具体运用程序作了说明:第17号意见书重点讨 From the development process of accounting mergers and acquisitions, the accounting norms of mergers and acquisitions activity is the 20th century, 30 years later. Take the United States as an example. In order to standardize its accounting business, the United States has issued a number of related accounting standards. The Opinion No. 16 mainly discussed the advantages and disadvantages of the combination of the law of purchase and the rights and interests and the applicable conditions, and explained the specific procedures for the application of these two methods: Key Opinion No. 17