| 美国公司剥离会计及其对我国的启示 |
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| 引用本文： | 罗良忠.美国公司剥离会计及其对我国的启示[J].安徽电气工程职业技术学院学报,2006,11(2):58-63. |
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| 作者姓名： | 罗良忠 |
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| 作者单位： | 华东政法大学,商学院,上海,201620 |
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| 摘 要： | 本文介绍了美国关于公司剥离的会计原则、会计处理方法,“计量日”和“处置日”的定义,剥离损益的确认原则,资产处置的成本的范围,剥离收益税和财务报表方面的规定;最后对我国当前企业资产剥离的会计处理提出了一些建议。
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| 关 键 词： | 剥离 会计 资产重组 资本运营 |
| 文章编号： | 1672-9706（2006）02-0058-06 |
| 收稿时间： | 2006-01-20 |
| 修稿时间： | 2006年1月20日 |
America's Accounting for Corporate Divestitures and Its Revelations to China |
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| LUO Liang-zhong.America's Accounting for Corporate Divestitures and Its Revelations to China[J].Journal of Anhui Electrical Engineering Professional Technique College,2006,11(2):58-63. |
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| Authors: | LUO Liang-zhong |
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| Affiliation: | Business School, East China University of Politics and Law, Shanghai 201620, China |
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| Abstract: | This paper introduces America′s accounting for corporate divestitures——accounting principles,accounting dealing methods,the definition of "measuring date" and "disposal date",the(determination) of gain or loss,the scope of costs directly or indirectly related to the disposal,(income) taxes paying and financial reporting methods,and put forwards some advice on the(accounting) for our enterprises′ divestment at present. |
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| Keywords: | divestiture accounting asset restructuring capital operations |
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