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fen bu shi xian qi ye he bing de zhong wai hui ji chu li gui fan bi jiao
Author(s): 
Pages: 62-63
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  分步实现企业合并会计处理应用;
Abstract: 《企业会计准则解释第4号》对通过多次交易分步实现企业合并的会计处理作出了新的规范。本文拟结合《企业会计准则第20号——企业合并》及其应用指南、《国际会计准则第22号——企业合并》、《国际财务报告准则第3号——企业合并》的相关规定,比较分析我国会计准则及国际会计准则对分步实现企业合并的会计处理,并提出个人看法。
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