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企業合倂의 會計處理에 關한 考察

Title 
企業合倂의 會計處理에 關한 考察
Other Titles 
A Study on the Accounting for Business Combinations
Authors 
李仁鎬
Issue Date 
1983
Journal 
연구논문집
Vol. 
Vol.8
Issue 
No. 1
Pages 
97-106
Abstract 
近年에 企業의 合倂이 많이 이루어 지고 이에 대한 會計學의 많은 硏究가 이루어 지고 있으나 아직까지 定立된 意見의 一致가 없는 實情이다. 特히, 會計處理에 있어서 意見의 不一致는 풀링 法과 買收法의 對立이다. 따라서 本稿는 企業合倂에 있어서의 會計上의 問題點과 會計處理에 對하여 論하고자 한다.
Recent years have witnessed a wave of merger and acquisition activity. As a result, various aspects of accounting for business combinations have been examined, nevertheless, the agreement in views has not been achieved now. Specially, the disagreement of opinion on accounting treatment is to be classified into two categories: purchase and pooling of interests. The purpose of this paper is to study the problems of accounting and accounting treatment arising from business Combinations.
URI 
http://repository.uc.ac.kr/handle/2014.oak/790
ISSN 
1598-3390
Appears in Collections
09. 세무회계과 > 연구논문

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