Demonstration And Study Of Methods Accounting For Business Combinations In Our Country

In recent years, large scale business combinations spread over the world, it did not only have large impact on economic structure ,but brought up rigorous challenge to incorporative accounting regulation. Especially in realistic condition that our market economy is not developed, how to account for business combinations correctly has become the important research task in our country.This text use theoretical research and demonstrate research, carry on deep research to the methods accounting for business combination in our country . On the basis of research, put forward to the method, view with effectiveness and guidance ,expect to be able to play a helping and guiding role in methods accounting for business combination , making his norm, more high-efficient. The thesis divides into fifth parts to explain:The first chapter introduce selected title meaning and research purpose of this test at first, then, prove to article total research contents and train of thought.The second chapter define business combination ,economic essence ,reasons of business combinations and mode of business combinations, summed up the development trend in the world and new characteristics on our economy period.The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement. This chapter appraise merit and flow of purse and pooling interests accounting and illustrate appliance in our country.The fourth chapter regards the public companies in Shanghai security exchange as objects to study the current state of business combination accounting in our country and analyze existent reasons and his rationality.The fifth chapter, on the above research, put forward several suggestions to improve and perfect the business combination accounting in our country.