摘要
文章分析了企业合并中普遍存在的或有对价的会计处理问题,在实践中结合理论,进行了探讨。
This paper explores the common accounting treatment issues arising from contingent consideration in business combination combined with theory and practice.
出处
《安徽水利水电职业技术学院学报》
2013年第4期90-92,共3页
Journal of Anhui Technical College of Water Resources and Hydroelectric Power
关键词
企业合并
或有对价
会计处理
business combination
contingent consideration
accounting treatment
