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Our business combination accounting issues related to research

Author: YuXueMan
Tutor: LiuWenHui
School: Capital University of Economics
Course: Accounting
Keywords: Business Combinations Accounting Accounting Standards for Enterprises
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 866
Quote: 1
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Abstract


As China's market economy and international development , based on corporate profit-driven nature of the case and because of competitive pressures , mergers and acquisitions are usually taken proactive behavior, while mergers and acquisitions means of diversification also makes increasing mergers and acquisitions of Chinese enterprises complex , in a business combination accounting policies continue to produce new problems. Our method of accounting for business combinations were dual structure , the upcoming merger business into a business combination under common control and business combinations under common control , and the use of different accounting treatment for accounting . Including business combinations under common control, the pooling of interests method of accounting similar , rather than a business combination under common control using the purchase method similar to the way accounting. Because of the above two kinds of merger accounting methods adopted by the differences in corporate mergers and acquisitions instance , tend to occur due to acquisition targets , de facto merger , acquisition of equity interest in a different order , the implementation of the enterprise merger accounting treatment adopted inconsistent situation , resulting in conflicting accounting basis , the lack of comparability and understandability of accounting information and other issues . In this paper, the actual case , through our Enterprise Accounting Standards are not explicitly regulated business combination accounting issues related to the analysis through small-scale research, collect and organize workers in the current accounting point of view of these doubts problems and treatment methods , the use of case assumptions and estimates the way the data were analyzed in order to find a workable temporary stage accounting treatment for a business combination of China's enterprises accounting practices improved benefit .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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