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guan yu tong yi kong zhi xia kong gu he bing de te shu hui ji chu li tan tao
Author(s): 
Pages: 16-17
Year: Issue:  16
Journal: Accountant

Abstract: 关于企业合并可以有各种不同的划分类型,而根据现行的企业会计准则,企业合并主要应当区分同一控制下的企业合并与非同一控制下企业合并两种不同方式进行会计核算.其中关于同一控制下企业合并的会计处理相对而言比较特殊,并显得有些"另类".而且至今国际会计准则尚未有这方面具体、明确的规范.本文尝试对此加以梳理,并指出其有待改进之处.
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