| 企业合并会计的国际比较研究——基于同一控制的视角 |
| |
| 引用本文： | 聂志萍.企业合并会计的国际比较研究——基于同一控制的视角[J].湖北经济学院学报,2011,9(4):97-103. |
| |
| 作者姓名： | 聂志萍 |
| |
| 作者单位： | 河海大学商学院,江苏南京,210098 |
| |
| 基金项目： | 霍英东基金项目，河海大学并购研究项目 |
| |
| 摘 要： | 同一控制下企业合并在各国实务中频繁发生,然而其会计问题在国际上尚无明确、统一的规范。各国企业合并准则中"范围排除"的做法或者规范缺失的现状导致实务中会计处理迥异,这种差异反映出各国在企业合并的经济实质、资本市场有效性和公允价值以及会计理论等方面的不同理解与认同。
|
| 关 键 词： | 同一控制 企业合并 会计规范 范围排除 |
Research on International Comparison of Accounting of Mergers——Based on the Perspective of Common Control |
| |
| NIE Zhi-ping.Research on International Comparison of Accounting of Mergers——Based on the Perspective of Common Control[J].Journal of Hubei University of Economics,2011,9(4):97-103. |
| |
| Authors: | NIE Zhi-ping |
| |
| Institution: | NIE Zhi-ping(Accounting Department,School of Business,Hehai University,Nanjing Jiangsu 210098,China) |
| |
| Abstract: | Mergers under common control take place frequently in many countries.However,there haven＇t existed any unambiguous or internationally accepted accounting regulations until now.Scope exemption in merger standards or related regulation absence leads to wide |
| |
| Keywords: | common control mergers accounting regulations scope exemption |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
