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根据企业会计准则规定,按照企业合并中参与合并的各方在合并前后控制对象的不同,分为同一控制下的企业合并和非同一控制下的企业合并,本文主要从二者的含义、分类、会计处理原则、会计处理方法、合并财务报表编制五个方面进行分析比较,以利于在实际业务中根据二者的异同区分和正确处理同一控制下的企业合并和非同一控制下的企业合并。
According to the provisions of Accounting Standards for Business Enterprises, the parties involved in a business combination in a business combination are classified into business combinations under common control and business combinations not under the same control based on the different parties to the control before and after the business combination. This article mainly analyzes the meaning, classification, Accounting principles, accounting methods and the preparation of consolidated financial statements in order to facilitate the division and correct treatment of business combinations involving enterprises under common control and business combinations not under common control in the actual business.