企业合并一直是会计界关注的焦点,也是会计准则制定的重点。企业合并的会计处理和信息披露成为当代会计的一大难题,引起了各国会计理论界与实务界的极大关注,对会计准则制定机构也提出了挑战。纵观IAS/IFRS《企业合并》准则的变迁,会发现其有明显的路径和显著的特点,本文便立足 Mergers and acquisitions have always been the focus of the accounting profession, but also the focus of accounting standards. The accounting treatment and information disclosure of enterprise consolidation have become a major problem of contemporary accounting. They have aroused great attention of accounting theory circles and practical circles in various countries, and also pose challenges to the accounting standards setting bodies. Throughout the IAS / IFRS “merging” changes in the guidelines, we will find its obvious path and significant features, this article will be based on