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本文以企业合并准则的相关规定为依据,结合具体的会计实践,分析研究企业合并及相应的股权、股份转销的会计处理,既包括同一控制下的企业合并,也包括非同一控制下的企业合并,并且,按照合并前合并方(或购买方)作为投资企业的合并后股权和股份的转销,也包括合并前合并方(或购买方)作为被投资单位的合并后股权和股份的转销,对股权的转销分别按直接核销法和库存股法介绍。
Based on the relevant provisions of the merger criteria and the specific accounting practice, this article analyzes and studies the accounting treatment of the business combination and the corresponding equity and share-based write-offs, including both the business combination under the same control and the business under the same control Merger, and, in accordance with the pre-merger merger (or purchaser) as an investment company after the merger of shares and the sale of shares, but also include the merger party (or purchaser) as the unit of the merger after the transfer of equity and shares Sales, respectively, according to the direct write-off of the equity method and the treasury stock method introduced.