| 企业合并会计处理方法的选择 |
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| 引用本文： | 刘巍. 企业合并会计处理方法的选择[J]. 湖北经济学院学报, 2002, 0(3) |
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| 作者姓名： | 刘巍 |
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| 作者单位： | 中南财经政法大学会计学院 湖北武汉430064 |
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| 摘 要： | 企业合并会计处理方法有购买法和权益结合法两种。方法的选择受多方面因素影响。结合我国当前会计环境 ,对合并会计准则制定相关问题提出建议。
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| 关 键 词： | 合并会计 购买法 权益结合法 |
The Choice of Methods Applied to Consolidation |
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| LIU Wei. The Choice of Methods Applied to Consolidation[J]. Journal of Hubei University of Economics, 2002, 0(3) |
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| Authors: | LIU Wei |
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| Abstract: | There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.This paper discusses the problem in choosing between the two methods.It also puts forwards suggestions on making Accounting Standard for Business Enterprises-Business Consolidation. |
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| Keywords: | consolidated accounting purchase method pooling of interest method |
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