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非同一控制下企业合并的相关会计处理涉及《企业会计准则(2006)》三个会计准则及相关准则的应用。准则中非同一控制下的企业合并引入公允价值的计量属性,对购买方的合并成本和取得被购买方可辨认净资产公允价值的确认、计量以及合并财务报表的编制是准则的难点之一,准则执行中对部分会计处理仍有较多的歧义,现就非同一控制下企业合并的会计处理中一些实务操作做一些探讨。
Accounting treatment of business combinations not under the same control involves the application of the three accounting standards of Enterprise Accounting Standards (2006) and related standards. It is one of the difficulties in the guideline to recognize, measure and prepare the consolidated financial statements on the measurement of the fair value of the business combination not under the same control under the control of the same entity. The merger cost of the buyer and the acquisition of the fair value of the identifiable net assets of the acquiree, Some of the accounting treatment still has more ambiguities in the implementation of the standards. Some discussions are made on some practical operations in the accounting of non-identical corporate mergers.