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本文就《企业合并准则》与《合并财务报表准则》不协调、商誉、会计信息披露等问题进行探析,提出合并会计报表编制及准则的完善建议。
This article analyzes the problems such as the uncoordination of business combination guidelines and the consolidated financial statements standards, goodwill and the disclosure of accounting information, and puts forward some suggestions on how to prepare the consolidated financial statements and guidelines.