Dissertation > Excellent graduate degree dissertation topics show

Research on Accounting Method for Business Combination

Author: LiuHongYun
Tutor: MengYongFeng
School: Hebei University
Course: Accounting
Keywords: business combination purchase method pooling of interest method
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 333
Quote: 0
Read: Download Dissertation

Abstract


In today’s world, acquisition and merger among the enterprises are increasing. In order to to meet new challenges and seek a better development,many enterprises have realized the expansion with business combination. Combination accounting serves for acquisition and merger,and as a special field in financial accounting,the combination accounting is very complicated and changeable,which makes numerous scholars and experts bend themselves to it for many years. Business combination was realized by foreign early,and IASB and FASB are the most representative. In recent years,our country also maked some achievements. <Business Accounting Rule N0.20----Business Combination> in 2006 and <Business Accounting Rule explanation N0.4 > in 2010, which not only achieve the trend of international accounting standard convergence but also take our situation into consideration. This paper takes the combination accounting as the research object,and it involves purchase method and pooling of interest method. In the layout of the article, The first part is the the theory part that illustrates the purchase method and the pooling of interest method respectively.In terms of theory,preparation method and financial effects,the text analyses the differences between the purchase method and the pooling of interest method.Furthermore,pros and cons of respective method might be induced.Secondly,introduces the influence of evolution of combination accounting in abroad,which will be helpful to our country. Then, analyses that our country Business Accounting Rule not only pursuits the international convergence but also relys on the basis of domestic conditions, and points out the reasons that cause the differences. Pooling of interest method is used in business combination under the same control , and this regulation is reasonable. Finally,takes the purchase method and pooling of interest method as the research objects,and analyses their limitations, then the paper gives the relevant suggestions and measures. Hope some useful help will be provided for business combination rule in China through this paper.

Related Dissertations

  1. Study on the Difference Between Accounting and Taxation and Tax Planning in Business Combination,F233
  2. Research on Economic Consequences of the Implementation of China Combination Accounting Standards Based on the Company Value Theory,F275
  3. Research on the Accounting Method of the Acquisition of Our Country,F275.3
  4. The Research on the Related Accounting Cases of the Whole Listing after Combination of Zhuye Group,F406.72
  5. The Study about the Way of Accounting Fraud Which Bases on the Enterprise Merger Relevant Rules,F271
  6. Economic Consequences of Accounting Methods in Business Combination,F275
  7. Research on Income Tax in the Course of Business Combination,F275
  8. Strategy Research of Marketing Development by Jiangjin Branch of Chongqing China Unicom,F626
  9. Empirical Study on the Economical Consequences of Accounting Standards for Business Combination,F224
  10. Technology Innovation Policy Research,F124.3
  11. The U.S. and the EC Merger Control substantive merger control law Comparative Study of Standard,D912.29
  12. Choice of method of accounting for business combinations,F275
  13. A Study on the Rationality of the Use of the Pooling-of-Interests Method in China,F275
  14. Corporate merger antitrust rules,D912.29
  15. Multinational merged antitrust control,D996
  16. Study on Business Combination for China Construction Industry,F426.9
  17. Enterprise merger control issues,D912.29
  18. The Study of How the New China Accouting Standards Affect on DTT’s Finance,F275
  19. Studies of accounting for business combinations,F275.2
  20. Accounting Method Study of Business Combination under the New Accounting Principle,F275.2

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile