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企业合并准则规范了企业合并的确认和初始计量,长期股权投资准则对企业合并的后续计量进行了规范,企业合并的信息披露则是通过合并财务报表准则予以规范。
The standard for business combination regulates the confirmation and initial measurement of business combination. The long-term equity investment standard regulates the follow-up measurement of business combination. The information disclosure of business combination is regulated by the consolidated financial statements standard.