期刊文献+

不同企业合并会计处理方法及其经济后果 被引量:19

下载PDF
导出
摘要 本文以我国企业合并会计准则为研究对象,比较了两种企业合并分类方式下会计处理方法异同的同时,分析了不同合并会计处理方法所产生的经济后果,并指出这两类合并会计处理方法在现实中并存的原因。
出处 《财会月刊(下)》 2008年第1期77-78,共2页 Finance and Accounting Monthly
  • 相关文献

参考文献3

二级参考文献17

  • 1[1]陈汉文.财务会计理论.北京:机械工业出版社,2000
  • 2Hollis, A. , LaFond, R. 2002. Per Olsson Value Creation and Accounting Choice. www. faculty., duke. edu. December .
  • 3Hong, H. , R. S. Kaplan, and G. Mandelker. 1978. Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices. The Accounting Review 53 (January).
  • 4Scott, William R. 2000. Financial Accounting Theory, 2nd ed. Prentice Hall Canada Inc.
  • 5Vincent, L. 1999. Equity Valuation implications of purchase versus pooling accounting. Journal of Financial Statement Analysis.(Summer).
  • 6Walter. J. R. 1999. Pooling or Purchase: A Merger Mystery. Federal Reserve Bank of Richmond Economic Quarterly 85 (Winter).
  • 7Watts, R, L. and J. L Zimmerman. 1986. Positive Accounting Theory Prentice-Hall.
  • 8Zeff, Stephen A. 1978. The Rise of "Economic Consequences", Journal of Accountancy.
  • 9Aboody, D. , Kanznik, and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?Journal of Accounting and Economics, June, Vol. 29 Issue 3.
  • 10Ayers, B. C. , C. E. Lefanowicz, and J. R. Robinson. 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Methods of Acquisition. Accounting Horizons 14.

共引文献119

同被引文献79

引证文献19

二级引证文献35

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部