摘要
全球经济的发展掀起企业合并浪潮,合并财务报表成为讨论的焦点。文章分析了企业合并与合并报表的关系,指出了合并报表的局限性,比较了国际上通行的几种合并理论、合并方法、合并商誉会计的处理及合并范围与不合并公司的会计处理。
Global economic development is raising the surge of enterprises＇ consolidation. Consolidated financial statements become the hot topic. This paper analyses the relationship between consolidations and consolidated financial statements, points out the limitations of consolidated statements, and discusses several popular theories, methods, accounting for consolidation goodwill, scope of consolidated statements and accounting for unconsolidated companies.
出处
《上海立信会计学院学报》
2007年第4期7-13,共7页
Journal of Shanghai Lixin University of Commerce
关键词
企业合并
合并财务报表
购买法
权益结合法
合并商誉
consolidation
consolidated financial statements
purchase method
pooling of interests method
consolidation goodwill
