IFRS3与CAS20趋同及启示
发布时间：2018-08-28 15:18
【摘要】：正一、准则概况(一)背景与历史企业合并的的会计处理是会计理论和实务界最重要和最具争议的领域之一,企业合并会计准则的制定与实施一直都受到高度关注。1978年,IASC组建了一个指导委员会,负责制定有关企业合并的准则及商誉的会计处理,在其制定的讨论大纲基础上,经过数次征求意见稿的发布,最终于1983年颁布正式的企业合并准则——IAS22《企业合并》,并分别于1993年、1998年进行了修订。近年来,合并中出现了很多新情况,为了提高企业合并会计处理
[Abstract]:First, the general situation of standards (1) the accounting treatment of the merger of background and historical enterprises is one of the most important and controversial areas in the field of accounting theory and practice. In 1978, the IASC set up a steering committee to work out the accounting treatment of corporate merger standards and goodwill, on the basis of its discussion outline. After the publication of several drafts of soliciting opinions, the formal criterion of enterprise merger, IAS22, was promulgated in 1983, and revised in 1993 and 1998 respectively. In recent years, there have been a lot of new situations in the merger, in order to improve the accounting treatment of enterprise merger.
【作者单位】： 青岛理工大学;
【分类号】：F233
，
本文编号：2209786
[Abstract]:First, the general situation of standards (1) the accounting treatment of the merger of background and historical enterprises is one of the most important and controversial areas in the field of accounting theory and practice. In 1978, the IASC set up a steering committee to work out the accounting treatment of corporate merger standards and goodwill, on the basis of its discussion outline. After the publication of several drafts of soliciting opinions, the formal criterion of enterprise merger, IAS22, was promulgated in 1983, and revised in 1993 and 1998 respectively. In recent years, there have been a lot of new situations in the merger, in order to improve the accounting treatment of enterprise merger.
【作者单位】： 青岛理工大学;
【分类号】：F233
，
本文编号：2209786
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