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围绕着企业合并的会计方法选择,争论从未偃旗息鼓。自本世纪初西方发达国家摈弃权益结合法后,争论似乎有所缓解。诚然,美国和国际会计准则委员会总是走在前列,但其结果可能不完全适用于其他国家,比如中国的企业合并与美国公司合并在某些方面是有很大的区别的。权益结合法在美国不适用,国际上对权益结合法也是一边倒地选择取消,但是其在我国仍有存在的合理性,在企业合并业务中仍有不得不继续被使用的理由。
The controversy has never ceased around the choice of accounting methods for business combinations. The controversy seems to have eased somewhat since the western developed countries abandoned their rights and interests combined law at the beginning of this century. It is true that the United States and the International Accounting Standards Board are always in the forefront, but the results may not be entirely applicable to other countries, such as China’s merger and the merger of U.S. companies in some respects is very different. The combination of the rights and interests in the United States does not apply, the international combination of rights and interests is also one-sided choice to cancel, but its still exist in our country rationality, there is still business in the business merger has to continue to be used.