| 企业合并的基本会计方法及其比较分析 |
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| 引用本文： | 刘正毓.企业合并的基本会计方法及其比较分析[J].信阳农业高等专科学校学报,2007,17(1):85-87. |
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| 作者姓名： | 刘正毓 |
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| 作者单位： | 信阳农业高等专科学校,监察审计室,河南,信阳,464000 |
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| 摘 要： | 购买法、权益结合法是企业合并中常用的也是颇具争议的两种会计计算方法,这两种方法所产生的经济影响、会计信息质量、成本是不同的。在我国换股合并会计实务中采用权益结合法,是一种明智地选择,但应对权益结合法的适用范围做出具体、明确地规定。
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| 关 键 词： | 企业合并 购买法 权益结合法 换股合并 |
| 文章编号： | 1008-4916（2007）01-0085-03 |
| 收稿时间： | 2006-12-20 |
| 修稿时间： | 2006年12月20 |
Corporate merger and comparative analysis of the basic accounting methods |
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| LIU Zheng-yu.Corporate merger and comparative analysis of the basic accounting methods[J].Journal of Xinyang Agricultural College,2007,17(1):85-87. |
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| Authors: | LIU Zheng-yu |
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| Institution: | LIU Zheng-yu ( Monitor Audit Room,Xinyang Agricultural College ,Xinyang 464000,China) |
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| Abstract: | Purchase Act, the pooling of interest method is used in the enterprise is quite controversial merger of the two accounting method. The economic impact of these two methods, the quality of accounting information, the costs are different. Amalgamation using the poohng of interest method of accounting practices is a wise choice. But rights and the scope of application of the law to deal with specific, clearly defined. |
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| Keywords: | business combinations buy rights and law amalgamation |
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