Study On The Accounting Method Of Changing Shares' Consolidation

With the appearance of multiplication of business combination and its ways, the criterion of combination accounting method, especially accounting method of changing shares'consolidation, has become the public focus.There are mainly two accounting methods for business combination, purchase method and pooling of interest method. At present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares'consolidation. To one's surprise, with the issuance of 141 standards by FASB, it is a trend to cancel the pooling of interest method. From the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results.The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares'consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest. Moreover, there are serious controversies on the two methods'...