浅析企业合并的会计处理

Accounting Settlement in Corporate Amalgamation

目前,企业合并的趋势是规模不断扩大,方式不断创新,对合并的会计处理提出了严峻挑战。为了规范企业合并的会计处理,财政部制定并颁发了《企业会计准则第20号——企业合并》。由于企业合并方式不同,其会计处理也不相同,吸收合并、新设合并只影响个别报表的确认计量,而控股合并同时影响个别报表与合并报表的确认计量。

The expanding scale and innovation of corporate amalgamation give a serious challenge to accounting settlement. Because of the different amalgamation patterns, the acconding accounting settlement is also different. Some only affect individual report while some affect both individual and amalgamation report.