【摘要】 作为国际公认的三大会计难题之一,企业合并会计处理理论与方法的选择,历来是中外会计界关注的一个焦点问题。随着我国市场经济的日趋发展,企业合并浪潮不断高涨,合并业务的会计处理更成为会计界的热点。在对三种企业合并方法——权益结合法、购买法和新起点法进行对比分析的基础上,对每种方法的适用情况提出一些改进的建议。更多还原

【Abstract】 As one of the three challenges recognized by the public in the international accounting field,the discussion of theoretical methods about consolidated financial statement has always been a focal point both at home and abroad.With the development of China’s market economy and the rising tide of the business merging,the collaborated accounting issue is undoubtedly becoming the key point in the accounting field.This paper provides some suggestions for improvement about each method that applies to different situations on the basis of comparison and analysis of three methods:equity combining method,purchasing method and new starting point method.更多还原