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伴随我国经济发展水平的提高,企业合并业务越来越多,合并形式也不断创新,因此有必要加强对合并业务会计处理方法的探究。本文拟对企业合并新主体会计处理的思想进行阐述,并对该方法在实务中的运用提出建议。一、合并业务会计处理方法的比较及准则解读对企业合并业务采用何种方法进行处理,取决于该项合并业务的经济实质。不同合并方法的主要差异源于合并前后净资产是否发生实质性变化,以及合并发生的原因是出于价
With the improvement of the level of economic development in our country, there are more and more enterprises in the business of merger and the forms of the merger are innovating constantly. Therefore, it is necessary to strengthen the exploration of accounting methods of the consolidated business. This article intends to elaborate on the idea of accounting for new subjects in the process of enterprise consolidation, and puts forward some suggestions on its application in practice. First, the comparison of consolidated business accounting methods and guidelines Interpretation Enterprise merger business to adopt what method to deal with, depending on the merging of the economic substance. The main differences between the different consolidation methods are due to the substantial changes in the net assets before and after the merger and the reasons for the merger being out of consideration