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对新会计准则中企业控股合并方法的思考

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摘要 2006年2月发布的《企业会计准则第20号企业合并》中一个突出的特点就是将企业合并分为同一控制和非同一控制两种情况,同一控制下的企业合并原则上用权益结合法进行处理,非同一控制下的企业合并原则上用购买法进行处理。而国际会计准则和美国财务会计准则对企业合并的规定都排除了同一控制下的企业合并,并规定企业并购会计处理只能采用购买法。新准则中关于企业控股合并处理方法的规定,既与国际惯例接轨,
作者 罗慧
出处 《消费导刊》 2007年第6期69-69,共1页
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