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新发布的《企业会计准则第20号——企业合并》与《企业会计准则第33号——合并财务报表》,借鉴了国际会计准则与美国财务会计准则的有益经验,在全面考察我国国情的基础上,总结我国在企业合并与合并会计报表会计处理规定方面的得失,顺应国际化趋同的大趋势,实现了历史性的突破。
The newly released “Accounting Standards for Business Enterprises No. 20 - Business Combinations” and “Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements” have drawn lessons from the useful experience of International Accounting Standards and American Financial Accounting Standards. After thoroughly examining the actual conditions in China On the basis of summarizing the pros and cons of our country in the accounting treatment of the business combination and the consolidated financial statements, the trend of international convergence is met and a historic breakthrough is achieved.