CAJ | 학술논문

同一控制下企业合并在各国实务中频繁发生,然而其会计问题在国际上尚无明确、统一的规范。各国企业合并准则中＂范围排除＂的做法或者规范缺失的现状导致实务中会计处理迥异,这种差异反映出各国在企业合并的经济实质、资本市场有效性和公允价值以及会计理论等方面的不同理解与认同。
동일공제하기업합병재각국실무중빈번발생,연이기회계문제재국제상상무명학、통일적규범。각국기업합병준칙중＂범위배제＂적주법혹자규범결실적현상도치실무중회계처리형이,저충차이반영출각국재기업합병적경제실질、자본시장유효성화공윤개치이급회계이론등방면적불동리해여인동。
Mergers under common control take place frequently in many countries.However,there haven＇t existed any unambiguous or internationally accepted accounting regulations until now.Scope exemption in merger standards or related regulation absence leads to wide differences in accounting practice of various countries.The differences reflect diversified understandings and recognitions about underlying economics,market efficiency,fair value and accounting theories.