摘要
企业合并会计处理方法的选择直接影响会计信息的质量,随着我国企业合并现象的增多,原有的会计规定已不能适应新的情况,应借鉴国际惯例,结合我国的实际情况制定企业合并会计准则,明确如何选择使用购买法和权益联营法。
The alternatives of accounting handling in merged enterprises affects accounting information directly. With more companies merged, the existing accounting regulations do not suit to the requirement of economic development. It is very necessary to make accounting protocol in business combinations referring to international convention and our country's practice. Make sure how to choose purchase method or pooling of interest method.
出处
《商业研究》
北大核心
2004年第16期77-79,共3页
Commercial Research
