摘要
20世纪以来,全球范围内掀起了一场又一场的大规模合并浪潮,因此企业对合并的相关会计信息的需求越来越强。那么,企业集团如何把其所能控制的企业的财务信息进行科学的合并,全面、真实地反映整个企业集团的整体财务状况和经营成果信息,通过对财务报表合并方法进行深入分析,从而使合并会计报表反映出的企业集团整体财务状况和经营成果信息更具有相关性和可靠性,进而提高合并报表对报表使用者的决策有用性,已经成为国际会计界亟待研究的课题之一。
Since the beginning of 20th century,set off around the world engaged in a large-scale consolidation,therefore causing the world＇s growing demand for consolidated accounting information.So, how enterprise it can control of enterprise group financial information science merged, making it comprehensive and truly reflect the problems of the entire financial picture of enterprise groups, so that the con- solidated financial statements reflect the financial position and operating results of the group as a whole more relevance and reliability of information, thereby enhancing the decision-usefulness of the consolidated financial statements, has become one of the international ac- counting profession needs to be a subject of study.
出处
《经济研究导刊》
2013年第12期89-91,共3页
Economic Research Guide
关键词
企业合并
购买法
权益结合法
财务报表
business combinations
purchase method
pooling of interest method
financial statements
