全球化过程中企业合并的会计处理

History of Accounting eJournal Pub Date : 2009-01-11 DOI:10.2139/ssrn.1326014

A. Iosif, A. Hlaciuc, M. Socoliuc

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引用次数: 1

摘要

许多业务操作都是在涉及许多相互关联的公司和实体的集团结构的上下文中进行的。本准则规定了建立控制的企业合并的会计处理。《国际财务报告准则第3号》(IFRS 3)的主要目标是明确所有企业合并的相关会计处理，而不管控制是如何实现的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Accouting Treatament of Business Combination in Globalisation Process

Many business operations place within the context of a group structure that involves many interrelated companies and entities. This Standard prescribes the accounting treatment for business combination's where control is established. The prime objective of IFRS 3 is to specific the relevant accounting treatment for all business combination's acquired, regardless of how control is achieved.

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History of Accounting eJournal

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