Alternatives of accounting handling in merged enterprises 我国企业合并会计处理方法的选择
Chapter 4 . several proposals for business combination 第4章对我国企业合并会计准则的几点建议。
Comparison and choice of accounting methods for business combinations 企业合并会计方法的比较与选择
Comparison of the accounting treatment methods of enterprises amalgamation 企业合并会计处理方法的比较
We suggest that the entity theory should be used in china 因此，我国应选择主体观作为我国的合并会计理念。
What are the differences between the purchase and the pooling methods of consolidation 合并会计的购入法与联营法有哪些不同？
In this paper , first we introduced some basic concepts of business combinations and the history of combination actions 第一部分引言介绍了有关合并的概念、合并活动和合并会计的发展。
So doing some research on the accounting for business combinations will make some contributions to the establishment of relative standards 因此，研究合并会计理论对于我国制定符合我国国情的合并会计规范具有重要的现实意义。
With the booming development of accounting combination actions in china , there are more and more requirements for the establishment of relative accounting standards 随着我国企业合并活动的不断发展，合并方式的不断创新，我国实务界对合并会计规范已经到了千呼万唤的程度。
