Dissertation > Excellent graduate degree dissertation topics show

Research on the Choosing Accounting Methods in Combination

Author: ZhangYi
Tutor: WuZhongXin
School: Hunan University
Course: Accounting
Keywords: Combination accounting Purchase method Pooling of interest method choosing methods
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 1141
Quote: 5
Read: Download Dissertation

Abstract


Accounting for business combination has been an issue concerned both in the field of accounting theory and practice. Using different approach to measure business combination will lead to different accounting result and even different economic result and may also influence the combination itself. FASB and IASB eliminated the pooling of interests method one after another. In the trend of international accounting standard convergence, China retained the pooling of interests method because of her special economical environment.The thesis studies on choosing Accounting Methods in business combination. It begins with the basic theory foundation of accounting for business combination; next, looks back upon the studies of the history of coalition accounting. It compares the application scope of the purchase method and the pooling of interests method, analyzes the economical and accounting result when to use the two ways. Coming to the merger and absorption of TCL Group as an example, compare the purchase and pooling of interest method of the financial situation, operating results and main financial targets, the different accounting treatment of the economic consequences. In the end, the paper the consolidated financial discusses combination theory statements and gives some and combination scope in counter-strategies for the problems mentioned above.

Related Dissertations

  1. Research on the Accounting Treatment Method of Business Combination under Same Control,F275
  2. Research on Accounting Methods of the Merger in China’s Listed Companies,F275
  3. Business combination accounting research,F275
  4. Research on the Accounting Method of the Acquisition of Our Country,F275.3
  5. Research on Economic Consequences of the Implementation of China Combination Accounting Standards Based on the Company Value Theory,F275
  6. Study on the Actualities of Accounting for Business Combination in China,F233
  7. Accounting Method Study of Business Combination under the New Accounting Principle,F275.2
  8. A Study on Enterprise Combination Accounting in China,F275
  9. Method of accounting for business combinations,F275
  10. Study on Lots of Problems of Combination Accounting under New Accounting Standards,F233
  11. Amalgamation of the exchange ratio and the choice of accounting methods,F275.2
  12. Research business combination accounting issues,F275
  13. Accounting Software Mergers and exploration,F426.672
  14. Study on the Accounting Method of Changing Shares’ Consolidation,F275
  15. The Way in Which Pooling of Interest Method Will be Practiced and Developed in China,F275
  16. Purchase accounting - the pooling of interests method , the applicability analysis,F275
  17. Research on accounting for business combinations,F275
  18. A Case Analysis on M&A of Yanbian Road,F271
  19. Research on the consolidated financial statements,F231.5
  20. Choice of method of accounting for business combinations backdoor listing,F275
  21. Research on Accounting Method for Business Combination,F275

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