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tong yi kong zhi xia he bing ri qian qi chu shu de diao zheng
Author(s): 
Pages: 63-65
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  企业合并同一控制调整分录期初数;
Abstract: 对于同一控制下的企业合并,在合并日需要调整比较报表的期初数。本文基于同一控制下企业合并"权益重新整合"的实质,针对六种可能存在的情况,推导出会计处理的一般方法及其简化做法,并以具体事例说明不同方法结论的一致性,对可能存在的问题进行探讨,以解释方法的合理性。
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