合并会计对并购实务的影响.doc
约9页DOC格式手机打开展开
合并会计对并购实务的影响,中文7000多字另包含论文完整英文翻译， 共1.9万字 摘要：近年来，国际会计准则委员会已经修订并将再次修订企业合并准则，而本文通过对我国目前的相关规范与实务进行分析，发现我国目前对企业合并会计的规定存在概念界定不清、规范相互冲突等问题，而这又严重影响了我国并购实务的顺利进行。基于上述详尽分析，...
内容介绍
此文档由会员 xiaowei 发布
合并会计对并购实务的影响
中文7000多字
另包含论文完整英文翻译， 共1.9万字
摘要：近年来，国际会计准则委员会已经修订并将再次修订企业合并准则，而本文通过对我国目前的相关规范与实务进行分析，发现我国目前对企业合并会计的规定存在概念界定不清、规范相互冲突等问题，而这又严重影响了我国并购实务的顺利进行。基于上述详尽分析，本文提出以实务推动规范，尽快制定有利于操作的、完善的准则的建议。
Key Words: Combination Accounting，Purchase Method，M & A
Abstract: IASB has revised and planning to have another round of revision on its business combination codes. Basing on the dedicated analysis about Chinese regulations and practices, this paper analyzed some problems like vague defined conceptions and conflicts between regulations in business combination codes that severely affect the success of M&A. This paper argued it is urgent to set up a series of practical and developed codes.
Key Words: Combination Accounting，Purchase Method，M & A
中文7000多字
另包含论文完整英文翻译， 共1.9万字
摘要：近年来，国际会计准则委员会已经修订并将再次修订企业合并准则，而本文通过对我国目前的相关规范与实务进行分析，发现我国目前对企业合并会计的规定存在概念界定不清、规范相互冲突等问题，而这又严重影响了我国并购实务的顺利进行。基于上述详尽分析，本文提出以实务推动规范，尽快制定有利于操作的、完善的准则的建议。
Key Words: Combination Accounting，Purchase Method，M & A
Abstract: IASB has revised and planning to have another round of revision on its business combination codes. Basing on the dedicated analysis about Chinese regulations and practices, this paper analyzed some problems like vague defined conceptions and conflicts between regulations in business combination codes that severely affect the success of M&A. This paper argued it is urgent to set up a series of practical and developed codes.
Key Words: Combination Accounting，Purchase Method，M & A
