我国企业合并会计方法的比较分析

随着市场经济的发展,企业合并变得越来越重要,而且企业合并问题一直以来都是会计界所共同关注的问题。文章依据新会计准则的规定,对企业合并的两种会计处理方法——权益结合法和购买法,从其会计处理的差异及其产生的影响等方面进行比较分析。

Comparative Analysis on Accounting Method for Business Combinations in China

With the development of market economy,mergers become more and more important,and business combination has always been a problem of common concern in the accounting field.According to the provisions of the new accounting standards on business combinations,the two accounting methods-pooling of interests method and purchase method,this paper compares the differences in accounting treatment and its impact.