摘要
被并购企业的单独财务报表运用下推会计处理方法,可以简化合并报表的编制,有助于信息使用者对合并报表的理解。下推会计的理论、方法尚在争论与探索之中,其在我国推行虽有可行性,但存在一定困难。
The application of push-down accounting in independent financial statement in emerged enterprises can simplify the compiling of the statement and help information users to understand it.The theory and method of push-down accounting is under research.It is feasible yet with difficulty.
出处
《安徽工业大学学报（社会科学版）》
2005年第6期60-62,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
企业合并
财务报表
计价基础
下推会计
enterprises emerging
financial statement
valuation basis
push-down accounting
