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《企业会计准则》已在企业全面实施,期间企业投资业务涉及的领域及投资方式越来越多样化,笔者结合相关投资业务的准则精神探讨了吸收合并下长期股权投资的处理、同一控制下企业合并比较财务报表编制等问题。
The Accounting Standards for Business Enterprises has been fully implemented in the enterprise. During the period, the fields and methods of investment invested by the enterprises are diversified. The author explores the treatment of long-term equity investments under mergers and acquisitions in light of the spirit of the relevant investment business principles. Enterprises under the same control Merger and comparison of financial statements preparation and other issues.