合并會計對并購實務(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，國際會計準則委員會已經(jīng)修訂并將再次修訂企業(yè)合并準則，而本文通過對我國目前的相關(guān)規(guī)范與實務(wù)進行分析，發(fā)現(xiàn)我國目前對企業(yè)合并會計的規(guī)定存在概念界定不清、規(guī)范相互沖突等問題，而這又嚴重影響了我國并購實務(wù)的順利進行。基于上述詳盡分析，本文提出以實務(wù)推動規(guī)范，盡快制定有利于操作的、完善的準則的建議。

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