【摘要】 当前企业合并现象日益增多 ,对企业合并中的两种处理方法 :购买法和权益集合法分别分析 ,在此基础上就两者会计处理上的异同点 ,以及各自对报表的不同影响进行较为深入的分析与比较 ,并对两者的优缺点进行了评价。最后 ,对权益集合法的发展趋势以及在我国的运用提出了个人意见。更多还原

【Abstract】 The business merger at present is increasing day by day, and this paper gives a respective analysis of the two ways in the business mergers: the law to purchase and the law of rights and interests. On such a basis, the author analyses and compares the similarities and differences in the two accounting processes as well as their respective influences on the statements. Then an evaluation is made. In the end the author puts forward his own opinions about the trend of development of the law of rights and interests and its application in China.更多还原