Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management

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
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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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