试论我国合并价差的确认及摊销

合并价差一直是影响合并财务报表公允反映的重要因素之一。内部债券投资、应付股利的差额不应确认为合并价差;在合并财务报表中,建议摊销合并价差,摊销标准应和个别报表中相应股权投资差额保持一致;在合并报表中应允许反映摊销额。

The Analysis of the Consolidated Difference Recognition and Allocation

The Consolidated Difference has been one of the important factors which make a notable impact on fair presentation of the Consolidated Financial Statements. Now many companies manage earnings by Consolidated Difference in the Consolidated Financial Statements. In order to eliminate management earnings by Consolidated Difference, the paper discusses the recognition span of Consolidated Difference. Then the paper analyzes the contradiction of the problem between the individual financial statements and the Consolidated Financial Statements. Finally the author puts forward some suggestions on the allocation standard of the Consolidated Difference and the presentation in the Consolidated Financial Statements.