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2006年2月财政部发布的《企业会计准则第20号———企业合并》,将企业合并划分为同一控制下的企业合并与非同一控制下的企业合并两大基本类型。执行新准则后,同一控制下的企业合并在实务中较为常见,笔者就其会计处理存在争议及准则和讲解中未明确之处做一简单探讨,以求教于同行。
In February 2006, the “Accounting Standards for Enterprises No. 20 --- Business Combination” promulgated by the Ministry of Finance divided the business combination into two basic types: business combination under common control and business combination under non-common control. After the implementation of the new standard, the merger of enterprises under the same control is more common in practice, the author on its accounting treatment of controversy and guidelines and explain the ambiguity of a simple discussion, in order to teach in the peer.