| In today's world, acquisition and merger among the enterprises are increasing. In order to to meet new challenges and seek a better development,many enterprises have realized the expansion with business combination. Combination accounting serves for acquisition and merger,and as a special field in financial accounting,the combination accounting is very complicated and changeable,which makes numerous scholars and experts bend themselves to it for many years. Business combination was realized by foreign early,and IASB and FASB are the most representative. In recent years,our country also maked some achievements. in 2006 and in 2010, which not only achieve the trend of international accounting standard convergence but also take our situation into consideration. This paper takes the combination accounting as the research object,and it involves purchase method and pooling of interest method. In the layout of the article, The first part is the the theory part that illustrates the purchase method and the pooling of interest method respectively.In terms of theory,preparation method and financial effects,the text analyses the differences between the purchase method and the pooling of interest method.Furthermore,pros and cons of respective method might be induced.Secondly,introduces the influence of evolution of combination accounting in abroad,which will be helpful to our country. Then, analyses that our country Business Accounting Rule not only pursuits the international convergence but also relys on the basis of domestic conditions, and points out the reasons that cause the differences. Pooling of interest method is used in business combination under the same control , and this regulation is reasonable. Finally,takes the purchase method and pooling of interest method as the research objects,and analyses their limitations, then the paper gives the relevant suggestions and measures. Hope some useful help will be provided for business combination rule in China through this paper. |
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