浅谈会计实务中购买少数股权的合并会计处理

下载PDF

导出

摘要本文以《企业会计准则第20号-企业合并》为依据,同时参考国际会计准则的相关界定及中国财政部会计司提出的会计处理方法为指引,诠释会计实务中购买少数股权会计处理和合并报表的处理。

作者洪汉津

机构地区福建省厦门国际物流中心开发有限公司

出处《科技资讯》 2010年第27期219-220,共2页 Science & Technology Information

关键词会计实务非同一控制企业合并购买少数股权会计处理合并报表

参考文献5

1党红.企业合并会计变革的阿基米德支点--完全商誉法[J].中国审计(学术刊),2006,(11).
2IASB.2008.IFRS3 Business Combination.
3IASB.2008.IAS27 Consolidated and Separate Financial Statements.
4黄世忠,陈箭深,张象至,王肖健.企业合并会计的经济后果分析——兼论我国会计准则体系中计量属性的整合[J].会计研究,2004(8):30-39. 被引量：113
5中国财政部会计司编写组.企业会计准则讲解.2008.

1Hollis, A. , LaFond, R. 2002. Per Olsson Value Creation and Accounting Choice. www. faculty., duke. edu. December .
2Hong, 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).
3Scott, William R. 2000. Financial Accounting Theory, 2nd ed. Prentice Hall Canada Inc.
4Vincent, L. 1999. Equity Valuation implications of purchase versus pooling accounting. Journal of Financial Statement Analysis.(Summer).
5Walter. J. R. 1999. Pooling or Purchase: A Merger Mystery. Federal Reserve Bank of Richmond Economic Quarterly 85 (Winter).
6Watts, R, L. and J. L Zimmerman. 1986. Positive Accounting Theory Prentice-Hall.
7Zeff, Stephen A. 1978. The Rise of "Economic Consequences", Journal of Accountancy.
8Aboody, 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.
9Ayers, 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.
10Bancorp Piper Jaffray. 1999. The Furor Over Purchase/Pooling. www. gotoanalysts, corn June .

科技资讯

2010年第27期

内容加载中请稍等...