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The Study On Accounting Method Of Business M & A

Posted on:2005-08-27Degree:MasterType:Thesis
Country:ChinaCandidate:Z H LaiFull Text:PDF
GTID:2156360125954696Subject:Accounting
Abstract/Summary:PDF Full Text Request
The development course of enterprise M&A has already passed by nearly 20 years in our country, which has been making positive contribution to deepening the economic system reform and advancing industrial structure adjustment for our country. With China's accession to the WTO and the constant perfection of the international and domestic capital market, International capital circulation is frequent day by day, M&A among Chinese enterprises and transnational M&A will intensify constantly. But both the theory and practice of business M&A accounting are still in vague state in our country till now ,as a result ,the accounting information of business M&A disclosed can not reflect the economic essence of business M&A, influencing the decision of investors and allocation of security exchanges. Study on business accounting method has far-reaching meaning.This thesis starts with the fundamental theory of business M&A accounting. After the concise discussion of the two main method, it focus on demonstrating the difference between the two methods in the theoretic basis, accounting result, quality of accounting information and so on. As to the experienced research, this thesis regards the public companies in Shanghai security exchange as objects to study the current state of business M&A accounting in our country. Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business M&A accounting do not touch on pooling method ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling method coexists in the practice of business M&A in our country now :SEC and Financial of our country tacitly approve pooling method. Finally, based on the theory of business M&A and the special economical environment in our country ,we put forward several suggestions to improve and perfect the business M&A accounting in our country after rational ponder on the experienced study.
Keywords/Search Tags:purchase method, pooling of interest method, merger and acquisition
PDF Full Text Request
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