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在新一轮企业合并浪潮不断高涨 ,企业合并采用联营法越来越多的情况下 ,美国财务会计准则委员会提出了取消联营法的建议 ,因而引发了一场旷日持久的激烈争论。本文从介绍这场争论的背景入手 ,通过对争论双方主要观点的理论分析 ,力求揭示其重要理论影响 ;在此基础上思考未来合并会计报表理论与实务的发展趋势 ,以及我国的相关会计改革和准则制订问题。
In a new round of wave of mergers and acquisitions and the increasing number of mergers and acquisitions under mergers and acquisitions, the FASB put forward the proposal of canceling the joint venture law. As a result, there was a protracted heated debate. Starting from the introduction of the background of this controversy, through theoretical analysis of the main points of view of both sides of the controversy, this article attempts to reveal its important theoretical influence; on this basis, thinking about the development trend of theory and practice of consolidated financial statements in the future, and the related accounting reform and Guidelines formulation issues.