企业合并与收购中的会计处理问题研究 -会计学专业

摘要

随着市场经济的发展和企业竞争的加剧，企业合并与收购已成为企业扩张和增强竞争力的重要手段。本文探讨了商誉减值的迹象识别、减值测试的方法与实务操作，以及减值损失对财务报表和企业经济后果的影响。第五章则关注企业合并与收购会计信息披露问题，分析了会计信息披露的规范要求、实务中存在的问题，以及信息披露对投资者决策的影响。最后，本章提出了提高会计信息披露质量的策略，包括加强会计准则的执行与监督，以促进市场的透明度和公平性。通过上述研究，本文不仅为理解和掌握企业合并与收购中的会计处理提供了理论支持，也为实务操作提供了指导，同时对完善相关会计准则和提高会计信息披露质量提出了建议，具有重要的理论价值和实践意义。

关键词：企业合并收购会计处理商誉会计信息披露

Abstract

With the development of market economy and the intensification of enterprise competition, enterprise merger and acquisition has become an important means for enterprises to expand and enhance their competitiveness. This paper discusses the sign recognition of goodwill impairment, the method and practice of impairment testing, and the impact of impairment loss on financial statements and economic consequences of enterprises. The fifth chapter focuses on the disclosure of accounting information in mergers and acquisitions, analyzes the standard requirements of accounting information disclosure, the problems existing in practice, and the impact of information disclosure on investors' decision-making. Finally, this chapter puts forward the strategies to improve the quality of accounting information disclosure, including strengthening the implementation and supervision of accounting standards to promote the transparency and fairness of the market. Through the above research, this paper not only provides theoretical support for understanding and mastering the accounting treatment in enterprise mergers and acquisitions, but also provides guidance for practical operations. At the same time, it also puts forward suggestions for improving relevant accounting standards and improving the quality of accounting information disclosure, which has important theoretical value and practical significance.

Keyword:enterprise merger Acquisition Accounting treatment Goodwill Accounting information disclosure

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 1

2相关概念概述 1

2.1企业合并的定义与类型 1

2.2企业合并与收购的动机 2

3企业合并与收购的会计处理原则 2

3.1购买法与权益结合法 2

3.2合并日的会计处理 2

3.3合并后的会计处理 3