企业合并会计的国际比较研究——基于同一控制的视角  

Research on International Comparison of Accounting of Mergers——Based on the Perspective of Common Control

作　　者：聂志萍[1] 

机构地区：[1]河海大学商学院,江苏南京210098

出　　处：《湖北经济学院学报》2011年第4期97-103,共7页Journal of Hubei University of Economics

基　　金：霍英东基金项目(101087);河海大学并购研究项目(2084140801129)

摘　　要：同一控制下企业合并在各国实务中频繁发生,然而其会计问题在国际上尚无明确、统一的规范。各国企业合并准则中"范围排除"的做法或者规范缺失的现状导致实务中会计处理迥异,这种差异反映出各国在企业合并的经济实质、资本市场有效性和公允价值以及会计理论等方面的不同理解与认同。Mergers under common control take place frequently in many countries.However,there haven＇t existed any unambiguous or internationally accepted accounting regulations until now.Scope exemption in merger standards or related regulation absence leads to wide differences in accounting practice of various countries.The differences reflect diversified understandings and recognitions about underlying economics,market efficiency,fair value and accounting theories.

关 键 词：同一控制 企业合并 会计规范 范围排除 

分 类 号：F23[经济管理—会计学]