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The Study of <Enterprise Accounting Standard-Business Combination>

Author: ZuoJing
Tutor: MaoZhiHong
School: Jilin University
Course: Accounting
Keywords: Business Combinations Accounting Standards The purchase method Pooling of interest method Goodwill
CLC: F233
Type: Master's thesis
Year: 2006
Downloads: 973
Quote: 2
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Abstract


Along with the globalization and the development of new economy, the environment of survival and development of change with each passing day, and the business enterprises face more opportunities and the challenges. Business combinations pile up one after another for better survival and better development. Along with the establishment and improvement of market economy system; the establishment of the modern business enterprise system and the development of the stock market, more and more enterprises carry out their strategic target of development by business combinations. Business combination has become an important factor which can influence the development of modern economy.There was no financial standard about business combination before. We have to obey several provisions which were promulgated by Ministry of Finance A long with innovative modalities of business combination and the existence of the enterprises changing shares’consolidation; these can’t adapt the demands of economic development gradually.Therefore, the Ministry of Finance formulated and enacted our accounting standard about business combination basing on the actual conditions in China and on reasonable content of FASB and IAS. The standard defined the concept of business combination; standardized the fundamental principles of business combination accounting treatment; prescribe the treatment of the costs which happened in the process of corporate merger and of the

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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