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A Study for Accounting Standard of Consolidated Method

Author: ChenQingSong
Tutor: ZhaoLiSan
School: Hebei University
Course: Accounting
Keywords: The purchase method Pooling of interest method Of goodwill on consolidation Accounting Standards
CLC: F233
Type: Master's thesis
Year: 2005
Downloads: 367
Quote: 3
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Abstract


On a global scale , the M \u0026 A has become an important means for enterprises to expand the scale and increase their strength and improve efficiency . In recent years, Chinese enterprises mergers and acquisitions and cross-border mergers and acquisitions continues to heat up . But so far , of the theoretical system of accounting for business combinations have not forming , and practice handling the choice of accounting methods out of nowhere , the merger accounting information disclosed is not standardized , thus affecting investor decision-making and resource allocation of the securities market , therefore an urgent need to study the method of accounting for business combinations in order to change this situation as soon as possible . In this paper, on the basis of the accounting standards produce a brief review of the merger accounting method and course of development , the United States , the United Kingdom , IASB accounting standards with our consolidated financial statements \requirements in respect of international comparisons , and combined with the advantages and disadvantages of the method of analysis of the purchase method and equity combined with the TCL Group merged with the case of TCL Communication , that lead to the purchase method and the pooling of interests method to select the main reason for the imbalance is the amortization of consolidated goodwill pin , and put forward their own proposals on this basis , the development of China 's merger accounting standards that merger accounting method development of guidelines for the combination should be principles-based and rules -oriented , and considered on the basis of the conditions of our country , with the International Accounting standards convergence , the end of the chaotic state of our consolidated business processing unsystematic .

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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