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一、下推会计的产生及含义企业间的并购作为企业扩充规模、参与市场竞争、录求更大发展的一种重要形式,在国内外曾掀起一股浪潮,至今仍呈现出进一步的发展态势。企业并购从性质上看,可以是购买性质的,也可以是股权联合性质的。在购买性质的企业并购中,对于合并后子公司会计报表的计价基础问题,会计界一直存在着争议;此外,购买后合并报表编制中有关合并商誉的处理问题,也令会计人员困惑。针对上述问题,各国会计界都在寻求解决的方法。美国注册会计师协会(AICPA)在1979年10月公布了“下推会计(Push-down accounting)”的文献;加拿大会计准则指导委员会(CASSC)在1987年也发表了一份关于“下推会计”的指南,提议并允许在购买法下运用下推会计编制合并会计报表。
I. The Emergence and Implications of Pushdown Accounting M & A as an important form of enterprise expansion and participation in market competition and greater development needs of enterprises, there has been a wave of tide at home and abroad and a further trend of development is still emerging. . Mergers and acquisitions from the nature of the point of view, it can be the nature of the purchase, it can also be a combination of equity nature. In the nature of mergers and acquisitions, the accounting profession has always been controversial about the pricing basis of accounting statements of the consolidated subsidiaries. In addition, accounting problems caused by the merger of goodwill in the preparation of consolidated statements after purchase also confused accountants. In response to the above problems, the accounting profession in all countries are seeking solutions. The American Institute of Certified Public Accountants (AICPA) published “Push-down accounting” in October 1979; the Canadian Accounting Standards Steering Committee (CASSC) also published in 1987 a report on “ Push accounting ”guide, proposed and allowed under the law of purchase using the pushdown accounting merger accounting statements.