| 同一控制下和非同一控制下控股合并发生日的会计处理 |
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| 引用本文： | 金未. 同一控制下和非同一控制下控股合并发生日的会计处理[J]. 贵州工业大学学报(社会科学版), 2007, 9(5): 28-31 |
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| 作者姓名： | 金未 |
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| 作者单位： | 福建财会管理干部学院 福建福州350001 |
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| 摘 要： | 企业合并是指两个或两个以上单独的企业(法律主体)合并成一个报告主体的交易或事项,这种企业合并关键在于控制权的变化,因而是以长期股权投资为前提的。通过实例分析的方式,对新准则体系下同一控制下和非同一控制下的控股合并引起的长期股权投资的初始计量、差额处理以及合并日合并报表的编制问题进行比较研究。
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| 关 键 词： | 控股合并 合并报表 长期股权投资 |
Comparison of Accounting Treatment on the Day of Share Merging under the Same and Different Control |
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| JIN Wei. Comparison of Accounting Treatment on the Day of Share Merging under the Same and Different Control[J]. Journal of Guizhou University of Technology(Social Science Edition), 2007, 9(5): 28-31 |
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| Authors: | JIN Wei |
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| Abstract: | In these case studies,we performed comparative research on the initial calculation of long-term share investment,net change treatment,and share merging day merging report preparation due to the same and differentially controlled share merging under the new accounting principles. |
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| Keywords: | share merging merging report long-term share investment |
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