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- W3195528668 abstract "企业合并业务的会计处理是制约企业合并发展的关键问题。不同的会计处理会造成不同的会计后果和经济后果,甚至会决定企业合并能否顺利进行。通过聚焦最主要的两种会计处理方法:权益结合法和购买法,针对两种方法的特点阐述对于企业经营成果与财务状况的影响,进而提出适合我国国情的基本建议,为促进我国企业之间的成功合并提供借鉴参考。" @default.
- W3195528668 created "2021-08-30" @default.
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- W3195528668 date "2019-01-01" @default.
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- W3195528668 title "On Enterprise Merger and Selection of Accounting Processing Method" @default.
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