accounting for business combination

基本解释

Accounting for business combination has been a issue concerned both in the field of accounting theory and practice.
企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计领域。
With each revision to IAS 22, the criteria for applying the pooling method of accounting for a business combination have become more specific.
藉由对信息家电22的每校订，应用为一个商务组合解释的告发方法的标准已经变得更特定。
The author believes that the ongoing pursuit of high-quality accounting information is the root for development of accounting for business combination.
笔者认为，从企业合并会计规范的沿革来看，对高质量会计信息的不懈追求是推动企业合并会计发展的根本。