| 日本企业合并会计准则制定的基本思路与主要内容 |
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| 引用本文： | 李现宗,张永国.日本企业合并会计准则制定的基本思路与主要内容[J].郑州航空工业管理学院学报(管理科学版),2005,23(4):67-74. |
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| 作者姓名： | 李现宗 张永国 |
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| 作者单位： | 郑州航空工业管理学院,河南郑州450015 |
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| 摘 要： | 对日本企业合并会计准则制定的基本思路及主要内容、实施日期等进行了探讨.特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析,对购买、权益结合和共同控制下交易的会计处理要点进行了阐述.
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| 关 键 词： | 企业合并 会计准则 购买 权益结合 权益持续 |
| 文章编号： | 1007-9734(2005)04-0067-08 |
| 修稿时间： | 2005年9月18日 |
The Basic Thread of Thought and Main Content for Establishing the Accounting Standard for Business Combination in Japan |
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| LI Xian-zong,ZHANG Yong-guo.The Basic Thread of Thought and Main Content for Establishing the Accounting Standard for Business Combination in Japan[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2005,23(4):67-74. |
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| Authors: | LI Xian-zong ZHANG Yong-guo |
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| Abstract: | This paper discusses the basic thread of thought,main content and the date taken effect for established the accounting standard for business combination in Japan.Especially it analyzes the reasons that maintain the pooling of interest method,and judgement for continuity of equity.It explains the basis accounting treatment for purchasing,pooling of interest and common control methods. |
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| Keywords: | business combination accounting standard purchasing pooling of interest continuity of equity |
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