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Research on the Accounting Method of the Acquisition of Our Country

Author: LiZhen
Tutor: PanYanHua
School: Jiangsu University of Science and Technology
Course: Accounting
Keywords: Business Combinations The purchase method Pooling of interest method Accounting treatment
CLC: F275.3
Type: Master's thesis
Year: 2011
Downloads: 866
Quote: 0
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Abstract


The accounting treatment of the business combination has always been hot issues of common concern in accounting theory and practical circles , there has always been fierce controversy . The different merger accounting treatment will not only lead to different accounting results that different economic results , and even affect the success or failure of the business combination . The U.S. Financial Accounting Standards Board and the International Accounting Standards Board (IASB) have been canceled pooling of interest method , the face of the Accounting Standards international convergence trend , our country in accordance with their own unique economic environment , and international convergence while also retained its own characteristics , the most significant feature is the provisions of the business combination under common control using the equity method . Therefore, in our accounting standards with international accounting standards convergence process , the researchers combined accounting treatment has significant theoretical and practical significance . In this paper, on the basis of theoretical studies of the business combination , from the point of view of the theoretical basis of the accounting treatment and accounting consequences , economic consequences , the tax treatment and accounting information quality , the combination of the purchase method and the equity method differences in comparative analysis . China 's new accounting standards for consolidated accounting treatment norms to further explore the purchase method in practice , on the basis of this article that the new accounting standards require that the merger of enterprises under common control using the equity method this unique requirement of reasonableness , but also on the pooling of interests method in our practice related proposals hope that a more complete specification of the business combination . Article last before and after the the Gezhouba and hydropower engineering company merger financial indicators , explore the pooling of interests method of Survival Enterprises operating condition , financial achievements such as the impact of the same time also by the purchase method of analog computation to prove that , under the same control business combination using the pooling of interests method of accounting treatment is reasonable .

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