企业合并 business combinations.pptVIP

Chapter1 Business Combinations企业合并 储一昀 Textbook教材 Advanced Accounting(Floyd A. Beams) 高级会计学（储一昀 译）（中译本） 以上为上海财经大学出版社2002 Advanced Accounting(Debra Jeter,Paul Chaney)中信出版社2002 中文期刊:管理世界会计研究经济研究 英文期刊:Accounting Horizon(AAA),Journal Of Accountancy,Accounting Review. CHAPTER 1 Business Combinations After studying this chapter you should be able to: Describe the essential characteristics of accounting. Identify the major financial statements and other means of financial reporting. Explain how accounting assists in the efficient use of scarce resources. Identify some of the challenges facing acco