美国合并会计准则变迁:一种经济后果观  

Changes of Accounting Standards on Consolidation in America:From the Perspective Economic Consequence

作　　者：袁皓[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《河北经贸大学学报》2007年第3期89-92,F0003,共5页Journal of Hebei University of Economics and Business

摘　　要：企业合并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。从一种经济后果观的角度考察美国合并会计变迁的历史,有两点值得重视和借鉴:一是合并会计准则的国际协调十分重要,二是对商誉采取减值测试处理将影响企业外部对企业业绩的评价。The accounting handling of corporation consolidation is one of the most important and controversial topics in accounting theories and practice. Surveying the development of accounting standards on consolidation in America from the perspective of economic consequence, there are two points deserving our attention and consideration： first the international coordination of accounting standards on consolidation is extremely critical; second, the impairment test to goodwill will affect the external evaluation of the corporation＇s performance.

关 键 词：合并会计 经济后果 会计准则 

分 类 号：F234.4[经济管理—会计学]