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企业合并中或有对价会计处理问题研究

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摘要 作为企业合并成本的有机组成,或有对价的确认与计量直接影响合并企业的商誉确认和后续年度损益。文章研究企业合并中或有对价的会计问题。首先,从理论层面梳理了或有对价的相关概念,明确了讨论的边界。其次,对国内外或有对价已有研究文献以及相关准则进行了比较分析。最后,从新财务报告概念框架的角度,解读或有对价相关准则背后的制定逻辑,针对实务中出现的准则运用不当的问题提出了改善建议。
出处 《商业会计》 2019年第18期9-12,共4页 Commercial Accounting
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