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qi ye lian yin de hui ji he suan
Pages: 30
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  企业合并合并会计资产购置重组准则经营收益资产交易少数股权合并活动负债项目资产收购;
Abstract: <正> 最近,国际会计准则委员会公布了两条合并会计准则,即公平重组准则(Fair Reorganisation Standard)简称FRS6和FRS7。其中,FRS6是关于资产购置或企业合并的会计处理准则;FRS7规定了资产取得会计核算的公平价格标准。这两条准则贯彻落实后,利用合并会计不仅可以核算资产取得日后企业的经营收益,还可
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