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Accounting Method Study of Business Combination under the New Accounting Principle

Author: HouFang
Tutor: LiYuMin
School: Shanxi University of Finance
Course: Accounting
Keywords: Business Combinations New standards The purchase method Pooling of interest method
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 585
Quote: 1
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Abstract


Since the release of the new guidelines , the criteria of a business combination as one of the highlights of China and the International Standards Convergence , causing domestic scholars widespread concern , including the business combination accounting treatment choice , it is increasingly important as a consolidated accounting basis . Firstly , the merger criteria change the course of the accounting treatment of foreign enterprises from the purpose of the merger concept defined ways to start a business combination of literature review and synthesis ( Chapter 1 ) , followed by the two accounting treatment - the purchase method and equity combined method of analysis , elaborated the practice in countries enterprises of select preferences and our select ( 2 chapters ) , presented to the relevant provisions of the new standards , new standards of iron merger events as the basis to explore the China Merger problems and difficulties ( Chapter 3, 4, 5 ) , the conclusions and recommendations ( Chapter 6 ) , pointed out that the purchase method of future trends , but retained interest combined law objective reason exists, has a certain rationality merger guidelines in practice , discusses the accounting treatment of business combinations and specific improvements . The innovation of this paper are: the method of accounting for business combinations is not limited in two ways to select a comparison of different economic consequences , but will focus on the analysis of the problems facing our country under the new merger guidelines from the Rail Merger Case combined reflect issues raised by the event , one by one given the appropriate analysis and answers from the answer to find the problems and difficulties facing the implementation of the new guidelines in practice , which in turn leads to the conclusions and recommendations .

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