再议购买法与权益结合法合并财务报表编制

发布时间：2018-03-17 18:33

本文选题：再议　切入点：购买　出处：《财会通讯》2013年16期 　论文类型：期刊论文

【摘要】：正《财会通讯》2012年6上(总第564期)刊登了禹海洋同志"基于购买法与权益结合法的合并财务报表编制研究"的文章(以下简称《禹文》)。《禹文》通过例题,分别非同一控制下的控股合并、同一控制下的控股合并情况,编制了控股权取得日、控股权取得日后第一年及控股权取得日后第二年的合并抵销分录,笔者通过认真研读后,发现《禹文》存在若干不妥之处,本文将对《禹文》的不妥之处
[Abstract]:On 2012 (No. 564th General), Comrade Yu Ocean published an article entitled "Research on the compilation of consolidated financial statements based on the combination of purchase method and equity method" (hereinafter referred to as "Yuwen >"). < Yuwen > adopted an example. After careful study, the author has compiled the merger offsetting entries for the date of acquisition of controlling shares, the first year of acquisition of controlling shares and the second year of acquisition of controlling shares, respectively, which are not under the same control, or under the same control, respectively. It is found that there are some inappropriateness in Yuwen, and this article will deal with the inappropriateness of Yuwen.
【作者单位】：贵州广播电视大学;
【分类号】：F231.5

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