Study On Lots Of Problems Of Combination Accounting Under New Accounting Standards

In the context of increasing enterprise integration of the world, the deal highlights problem of accounting after China joining in the WTO is that business enterprises integration of the complexity and combination accounting theory and practice, there are still many problems about the theory and practice of consolidated accounting statements, which need to be solved. In February 2006, China promulgated theandstandardizes the accounting treatment of the merger and the consolidated financial report, in large to resolve the current problems related to the merger accounting. However norms with reality, in the concrete application of what might emerge in the new problems, we need to further explore and study.The paper firstly introduces the conception, motivation and means of enterprise combination coalition, then looks back upon the studies of the history of coalition accounting. It explains the coalition accounting means, the combination goodwill and the consolidated financial statements and so on. It compares the application scope of the purchase method and the pooling of interests method, analyzes the economical and accounting result when to use the two ways. Based on that, with the practice of enterprise combination coalition in China, It argues that the reason of the exist of the two ways and the necessary of keeping purchase method in the future.With respect to Combination Goodwill, the paper introduces three confirm means of Combination Goodwill, and their basic theory foundation. And it talked about the criterion and the difficulties when to use them.In the end, the paper discusses combination theory and combination scope in the consolidated financial statements and gives some counter-strategies for the problems mentioned above.