论文部分内容阅读
2006年财政部发布了《企业合并》等会计准则。《企业合并》会计准则在充分考虑我国会计实践的基础上,尽可能地借鉴了国际惯例,强调了会计准则的可理解性和可操作性。准则对上市公司合并会计处理中所面临的问题做出了具体规范,有利于进一步提高上市公司会计信息披露质量。本文对《企业合并》会计准则的主要特点、可能产生的影响以及监管部门面临的挑战进行了分析。
In 2006, the Ministry of Finance issued the accounting standards such as “Business Combination”. Based on the accounting practice in our country, Accounting Standard for Business Combination draws lessons from international practice as much as possible and emphasizes the comprehensibility and maneuverability of accounting standards. The guidelines set out specific norms for the problems faced by listed companies in the merger accounting and help to further improve the quality of accounting information disclosure of listed companies. This article analyzes the main features of the Accounting Standard for Business Combinations, the possible impacts and the challenges the regulatory authorities face.