论文部分内容阅读
随着我国经济的快速发展,为了形成规模经济、优化资源配置或者获得市场竞争力,企业之间的并购活动越来越频繁。2014年我国对《企业会计准则》中的合并内容进行了修订,虽然新会计准则对企业合并中的会计处理做出了详细的规定,但是在实务中企业合并的会计处理仍旧存在很多的问题。因此,当务之急是深入探讨企业并购中的会计处理方式,严格按照企业会计准则的要求正确处理企业并购活动,找到完善企业并购的会计处理方式,这对企业并购活动的顺利进行具有实践指导意义。
With the rapid economic development in our country, M & A activities among enterprises are becoming more and more frequent in order to form economies of scale, optimize resource allocation or gain market competitiveness. In 2014, the merger contents in the “Accounting Standards for Business Enterprises” were revised in our country. Although the new accounting standards made detailed provisions on the accounting treatment in the business combination, there are still many problems in the accounting treatment of the business combination in practice. Therefore, it is imperative to discuss in depth the accounting treatment in M & A, correctly handle the M & A activities in accordance with the requirements of the Accounting Standards for Business Enterprises and find out the ways to improve the accounting treatment of the M & A, which is of guiding significance to the smooth progress of M & A activities.