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2007年1月实施的《企业会计准则第20号—企业合并》为我们掀开了面纱：中国应当选择的是允许购买法和权益结合法并存并对权益结合法的适用范围实施严格限制的二元格局，该准则的出台为我国企业合并交易的健康发展奠定更为坚实的基础。
权益结合法在我国应用的理性思考
【摘 要】
：
2007年1月实施的《企业会计准则第20号—企业合并》为我们掀开了面纱：中国应当选择的是允许购买法和权益结合法并存并对权益结合法的适用范围实施严格限制的二元格局，该准则的
【机 构】
：
华东交通大学经管学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2007年4期
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