accounting for business combination

基本解釋

Accounting for business combination has been a issue concerned both in the field of accounting theory and practice.
企業(yè)合并會計問題一直以來都是會計理論界和實務(wù)界所共同關(guān)注的問題，同時也是爭議不斷的會計領(lǐng)域。
With each revision to IAS 22, the criteria for applying the pooling method of accounting for a business combination have become more specific.
藉由對信息家電22的每校訂，應(yīng)用為一個商務(wù)組合解釋的告發(fā)方法的標(biāo)準已經(jīng)變得更特定。
The author believes that the ongoing pursuit of high-quality accounting information is the root for development of accounting for business combination.
筆者認為，從企業(yè)合并會計規(guī)范的沿革來看，對高質(zhì)量會計信息的不懈追求是推動企業(yè)合并會計發(fā)展的根本。