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dc.contributor.advisor曲晓辉
dc.contributor.author张哲
dc.date.accessioned2016-02-14T02:51:39Z
dc.date.available2016-02-14T02:51:39Z
dc.date.issued2009-09-17 15:55:18.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28136
dc.description.abstract合并财务报表问题被称为财务会计四大难题之一,近年来引起学术界的广泛关注。同时,由于世界范围内企业集团化进程加快,实务中企业合并现象层出不穷,急需有完善的准则和规范作指导。美国“安然事件”以及本次波及全球的经济危机中雷曼兄弟破产等一系列案例背后是深层次的公司治理机制问题,但会计准则特别是合并财务报表准则的缺陷却是这些问题未能被市场及时发现而最终无法挽救的一个制度性原因。可见,合并范围直接影响合并财务报表信息的完整性和有用性,正确界定合并范围是编制合并财务报表的重要前提条件。然而,合并财务报表编制范围的确定是充满争议的,国际会计准则理事会(IASB)作为国际准则制定机构就合并程序和方法、合并理论走...
dc.description.abstractIssue of consolidated financial statements is acknowledged as one of the four major difficult problems internationally, which has caused extensive attention from the academic community in recent years. Meanwhile, since the worldwide progress of group development for enterprises has accelerated, problems in business merger and acquisition practice is kept emerging, calling for sophisticated standar...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20285&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=22619
dc.subject合并范围
dc.subject实质性控制
dc.subject特殊目的实体
dc.subjectScope of Consolidated Financial Statements
dc.subjectEffective Control
dc.subjectSpecial Purpose Entity
dc.title合并财务报表合并范围研究——经济危机环境下的新进展及新问题
dc.title.alternativeA Study on the Scope of Consolidated Financial Statements:Development and Problems in Economic Crisis
dc.typethesis
dc.date.replied2009-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520061151275


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