合并會計(jì)對并購實(shí)務(wù)的影響.doc
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合并會計(jì)對并購實(shí)務(wù)的影響,中文7000多字另包含論文完整英文翻譯， 共1.9萬字 摘要：近年來，國際會計(jì)準(zhǔn)則委員會已經(jīng)修訂并將再次修訂企業(yè)合并準(zhǔn)則，而本文通過對我國目前的相關(guān)規(guī)范與實(shí)務(wù)進(jìn)行分析，發(fā)現(xiàn)我國目前對企業(yè)合并會計(jì)的規(guī)定存在概念界定不清、規(guī)范相互沖突等問題，而這又嚴(yán)重影響了我國并購實(shí)務(wù)的順利進(jìn)行。基于上述詳盡分析，...
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合并會計(jì)對并購實(shí)務(wù)的影響
中文7000多字
另包含論文完整英文翻譯， 共1.9萬字
摘要：近年來，國際會計(jì)準(zhǔn)則委員會已經(jīng)修訂并將再次修訂企業(yè)合并準(zhǔn)則，而本文通過對我國目前的相關(guān)規(guī)范與實(shí)務(wù)進(jìn)行分析，發(fā)現(xiàn)我國目前對企業(yè)合并會計(jì)的規(guī)定存在概念界定不清、規(guī)范相互沖突等問題，而這又嚴(yán)重影響了我國并購實(shí)務(wù)的順利進(jìn)行?；谏鲜鲈敱M分析，本文提出以實(shí)務(wù)推動規(guī)范，盡快制定有利于操作的、完善的準(zhǔn)則的建議。
Key Words: Combination Accounting，Purchase Method，M & A
Abstract: IASB has revised and planning to have another round of revision on its business combination codes. Basing on the dedicated analysis about Chinese regulations and practices, this paper analyzed some problems like vague defined conceptions and conflicts between regulations in business combination codes that severely affect the success of M&A. This paper argued it is urgent to set up a series of practical and developed codes.
Key Words: Combination Accounting，Purchase Method，M & A
中文7000多字
另包含論文完整英文翻譯， 共1.9萬字
摘要：近年來，國際會計(jì)準(zhǔn)則委員會已經(jīng)修訂并將再次修訂企業(yè)合并準(zhǔn)則，而本文通過對我國目前的相關(guān)規(guī)范與實(shí)務(wù)進(jìn)行分析，發(fā)現(xiàn)我國目前對企業(yè)合并會計(jì)的規(guī)定存在概念界定不清、規(guī)范相互沖突等問題，而這又嚴(yán)重影響了我國并購實(shí)務(wù)的順利進(jìn)行?；谏鲜鲈敱M分析，本文提出以實(shí)務(wù)推動規(guī)范，盡快制定有利于操作的、完善的準(zhǔn)則的建議。
Key Words: Combination Accounting，Purchase Method，M & A
Abstract: IASB has revised and planning to have another round of revision on its business combination codes. Basing on the dedicated analysis about Chinese regulations and practices, this paper analyzed some problems like vague defined conceptions and conflicts between regulations in business combination codes that severely affect the success of M&A. This paper argued it is urgent to set up a series of practical and developed codes.
Key Words: Combination Accounting，Purchase Method，M & A
