【摘要】：正一、準(zhǔn)則概況(一)背景與歷史企業(yè)合并的的會(huì)計(jì)處理是會(huì)計(jì)理論和實(shí)務(wù)界最重要和最具爭(zhēng)議的領(lǐng)域之一,企業(yè)合并會(huì)計(jì)準(zhǔn)則的制定與實(shí)施一直都受到高度關(guān)注。1978年,IASC組建了一個(gè)指導(dǎo)委員會(huì),負(fù)責(zé)制定有關(guān)企業(yè)合并的準(zhǔn)則及商譽(yù)的會(huì)計(jì)處理,在其制定的討論大綱基礎(chǔ)上,經(jīng)過(guò)數(shù)次征求意見(jiàn)稿的發(fā)布,最終于1983年頒布正式的企業(yè)合并準(zhǔn)則——IAS22《企業(yè)合并》,并分別于1993年、1998年進(jìn)行了修訂。近年來(lái),合并中出現(xiàn)了很多新情況,為了提高企業(yè)合并會(huì)計(jì)處理
[Abstract]:First, the general situation of standards (1) the accounting treatment of the merger of background and historical enterprises is one of the most important and controversial areas in the field of accounting theory and practice. In 1978, the IASC set up a steering committee to work out the accounting treatment of corporate merger standards and goodwill, on the basis of its discussion outline. After the publication of several drafts of soliciting opinions, the formal criterion of enterprise merger, IAS22, was promulgated in 1983, and revised in 1993 and 1998 respectively. In recent years, there have been a lot of new situations in the merger, in order to improve the accounting treatment of enterprise merger.
【作者單位】： 青島理工大學(xué);
【分類(lèi)號(hào)】：F233
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本文編號(hào)：2209786