| dc.contributor.advisor | 黄世忠 | |
| dc.contributor.author | 陈思 | |
| dc.date.accessioned | 2016-02-14T02:59:48Z | |
| dc.date.available | 2016-02-14T02:59:48Z | |
| dc.date.issued | 2010-07-12 17:29:31.0 | |
| dc.identifier.uri | https://dspace.xmu.edu.cn/handle/2288/28951 | |
| dc.description.abstract | 企业合并会计方法的选择，不仅影响到合并后企业的经营业绩和财务状况，而且还可能产生不同的经济后果。2001年6月美国财务会计准则委员会（FASB），发布了第141号财务会计准则公告（SFASNo.141），取消了权益结合法。2002年国际会计准则委员会（IASB）在制定第3号国际财务报告准则（IFRSNo.3）时也采取了同样的做法。我国则在2006年新颁布的会计准则中保留了权益结合法。在我国会计准则与国际会计准则趋同过程中，研究合并会计方法的选择具有现实的理论和实践意义。 本文研究企业合并会计方法的选择，首先就企业合并和并购的区别和联系进行辨析以明确研究范围，对于企业合并常用的购买法和权益结合... | |
| dc.description.abstract | The selection of accounting methods for business combinations not only affects the operational performance and financial condition of the company after the combination, also might lead to different economic consequences. In Jun. 2001, FASB issued SFAS No. 141 to eliminate the Pooling of Interests Method. In 2002, IASB took the same action in enacting IFRS No.3. However, the Pooling of Interests Me... | |
| dc.language.iso | zh_CN | |
| dc.relation.uri | https://catalog.xmu.edu.cn/opac/openlink.php?strText=24378&doctype=ALL&strSearchType=callno | |
| dc.source.uri | https://etd.xmu.edu.cn/detail.asp?serial=25874 | |
| dc.subject | 企业合并 | |
| dc.subject | 会计方法选择 | |
| dc.subject | 合并实质 | |
| dc.subject | Business Combinations | |
| dc.subject | Selection of Accounting Methods | |
| dc.subject | Essence of Business Combinations | |
| dc.title | 企业合并会计方法选择——基于合并实质视角 | |
| dc.title.alternative | The Selection of Accounting Methods for Business Combinations from the Perspective of Combination Essence | |
| dc.type | thesis | |
| dc.date.replied | 2010-06-04 | |
| 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：17520071151036 | |
