| 合并会计报表比较的研究 |
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| 引用本文： | 马忠.合并会计报表比较的研究[J].北京交通大学学报(自然科学版),1996(3). |
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| 作者姓名： | 马忠 |
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| 作者单位： | 北方交通大学经济学院 |
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| 摘 要： | 本文就主要国家、国际会计准则委员会的合并会计报表理论、准则及实务进行了比较分析，并结合我国合并会计报表现状进行了讨论。
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| 关 键 词： | 企业合并，报表合并，比较研究 |
Comparative Research on Theories and Practices of Consolidated Financial Statements |
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| Ma Zhong.Comparative Research on Theories and Practices of Consolidated Financial Statements[J].JOURNAL OF BEIJING JIAOTONG UNIVERSITY,1996(3). |
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| Authors: | Ma Zhong |
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| Abstract: | This paper comparatively analyses the standards, theories, and practices on consolidation of financial statements adopted in main countries and the international Accounting Standards. In addition, China's present situations on some issues are discussed |
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| Keywords: | ss: business combination statement consolidation comparative research |
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