| 企业合并和合并财务报表 |
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| 引用本文： | 王松年.企业合并和合并财务报表[J].上海立信会计学院学报,2007,21(4):7-13. |
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| 作者姓名： | 王松年 |
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| 作者单位： | 上海财经大学,上海,200433 |
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| 摘 要： | 全球经济的发展掀起企业合并浪潮,合并财务报表成为讨论的焦点。文章分析了企业合并与合并报表的关系,指出了合并报表的局限性,比较了国际上通行的几种合并理论、合并方法、合并商誉会计的处理及合并范围与不合并公司的会计处理。
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| 关 键 词： | 企业合并 合并财务报表 购买法 权益结合法 合并商誉 |
| 文章编号： | 1009-6701（2007）04-0007-07 |
| 修稿时间： | 2007-06-15 |
Consolidation and Consolidated Financial Statements |
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| WANG Song-nian.Consolidation and Consolidated Financial Statements[J].Journal of Shanghai Lixin University of Commerce,2007,21(4):7-13. |
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| Authors: | WANG Song-nian |
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| Institution: | Shanghai University of Finance and Economics, Shanghai 200433, China |
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| Abstract: | Global economic development is raising the surge of enterprises' consolidation.Consolidated financial statements become the hot topic.This paper analyses the relationship between consolidations and consolidated financial statements,points out the limitations of consolidated statements,and discusses several popular theories,methods,accounting for consolidation goodwill,scope of consolidated statements and accounting for unconsolidated companies. |
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| Keywords: | consolidation consolidated financial statements purchase method pooling of interests method consolidation goodwill |
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