企业合并会计准则的比较分析——对《企业会计准则第×号—企业合并(征求意见稿)》的几点建议

Comparative Analysis of Enterprise Merger Accounting Standard——Some Advice to No.×(Enterprise Merger in Draft Edition) of Enterprise Accounting Standard

就《企业会计准则第×号—企业合并 (征求意见稿 )》,通过与《国际会计准则第 2 2号—企业合并》比较分析 ,认为应增加“范围”、“合并与所得税的联系”、“反向收购”、“逐次购买股份”、“未来或有事项对购买价款的调整”、“购买成本的随后变化”等重要内容 。

Compares analytically No.×(enterprise merger in draft edition) of enterprise accounting standard with No.22 of international enterprise accounting standard.It's proved from the actual status of our country that some important contents should be added including 'sphere','the relation between merger and income tax','counter purchase','purchase of stock step by step','the adjustment influenced by future factors of purchase cost' and 'the afterward change of purchase cost'.