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本文从现阶段我国的新会计准则规定的权益结合法与购买法并存的现状,论述购买法和权益结合法的概念,比较分析两者的异同,最终提出采用两种方法结合使用的二元格局是最优的可实施选择。
Based on the coexistence of rights and interests law and the law of purchase as stipulated in the new accounting standards of our country at the present stage, this article discusses the concepts of the law of purchase and the law of rights and interests, compares and analyzes the similarities and differences between the two and finally proposes a binary pattern combining the two methods Is the best possible implementation option.