A Study For Accounting Standard Of Consolidated Method

Recently, M&A among Chinese enterprises and transnational M&A will intensifyconstantly. But both the theory and practice of business combination accounting are stil1 invague state in our country till now,as a result,the accounting information of businesscombination disclosed can not reflect the economic essence of business combination,influencing the decision of investors and allocation of security exchanges. Study on businessaccounting method has far-reaching meaning.On the basis of reviewing the producing and development of accounting criterion foramalgamate accounting method briefly ,the text make a comparision between accountingcriterion in U.S.A., Britain,of IASB and our country " amalgamate the temporary provisionsof the accounting statement " the regulation in amalgamating the basic theories of accountingmethod,amalgamating the goodwill etc. compare world. Thus direct against severalsuggestions of improvement proposition of our country's "amalgamation accounting statementtemporary provisions ",Enacting the consolidated financial statements standard should adoptthe principles-basis and the objective-oriented together. Pointing out that the main reason forthe out-of-balance of choice between purchase method and pooling of interest method is theamortization of amalgamating the goodwill. And on the basis of considering the nationalconditions of our country. Integrate with International Accounting Standard. Finish theconfused state that has no chapter to follow that our country amalgamates business treatmentat present.