合并会计报表中国际通货膨胀影响消除的研究

Study on Amalgamation Accounting Statement under Inflation

通货膨胀是一种经常发生的现象,长期地影响各国的经济发展.如何反映和消除合并报表中的通货膨胀的综合影响成为理论界和实务界面临的一大难题.本文尝试就此问题的解决方案提出了自己的看法.

Inflation is a frequent occurrence that influences the economic development for a long time. How to reflect and eliminate the effects of inflation on amalgamation accounting statement is one of the puzzles of the multinational accounting. In this paper, it is suggested that one method should be adopted to resolve the problem.