合并会计报表的编制方法比较古继红，吴文杰，彭子元企业合并是现代大公司形成和发展的有效手段。目前企业合并的方式大致有三种：控股合并、吸收合并、创立合并。在合并日和合并之后，企业集团会计报表的内外用户都要求编制合并会计报表。企业的合并方式不同，合并会计报... Comparison of Compilation Methods of Consolidated Financial Statements Gu Jihong, Wu Wenjie, Peng Ziyuan Enterprise consolidation is an effective means to form and develop modern large companies. At present, there are basically three types of business mergers: holding mergers, mergers and acquisitions, and mergers and acquisitions. After the merger date and the merger, both internal and external users of the enterprise group financial statements require the preparation of the consolidated financial statements. Merger of different enterprises, merger accounting report ...