对企业会计准则第*号——企业合并(征求意见稿)的修改意见——兼论我国允许使用联营法的合理性

No.* of Enterprise Accounting Standards——the Revised Suggestion of Enterprises Merger (the Draft)—— Concurrently about the Rationality of Allowing to Use Pool Law in Our Country

主要将我国的企业合并征求意见稿与国际会计准则第22号——企业合并(以 下简称IAS22)比较分析,并就企业合并会计准则中几个值得关注的问题发表了自己的意见, 文章最后是在个别语句上对征求意见稿的修正。

This paper mainly makes an analysis and comparison between the draft of enterprises merger of our country and No. 22 of International Accounting Standards——Enterprises Merger (IAS22), and expresses some opinions about several noticeable problems in enterprises merger of Accounting Standards. At the end of the article the revision of some specific sentences in the draft is given.