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Theoretical Structure Of Our Consolidated Accounting Method

Posted on:2004-12-16Degree:MasterType:Thesis
Country:ChinaCandidate:S S XuFull Text:PDF
GTID:2206360092987666Subject:Accounting
Abstract/Summary:PDF Full Text Request
Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of Chinese accounting principles, but also a urgent need to advance accounting work and improve the quality of accounting information in China. And it is necessary to produce amplification of basic theory of the approach to the combination of financial statement for this objective. As a result, a kind of structure of accounting theory is established, which is thought to be a direct guidance to criteria on the combination of the financial statement. In addition, for the tendency of the model of constructingaccounting principles---principle first, researching the structure of the theory of the approach tothe combination of financial statement benefits for international harmonization of Chinese accounting principles.The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition. It could be thought as a result of dealing with the challenge of the change of the company property right, too.Generally the connotation of the approach to the combination of financial statement is rich; the underlying reason of them is rational and systemic abstract of the approach. And the reason is expressed by many concepts, which could be organized to form a kind of structure. The researcher s angle of view or logic circuit of thought decides the type of the structure.Because of the relation between the academic structure of the approach to the combination of financial statement and conceptual framework of finance accounting, we can choose a kind of logic circuit of thought of CF to be the angle of view while researching the academic structure. We find the limitation of a type of CF, which begin at accounting objective. For avoiding this limitation we not only probe into the questions such as "who is the user of the combined accounting statement?" and "what does the user of the combined accounting statement need? " and "which information should be expressed by the combined accounting statement?" but also the question "which information can be expressed by the combined accounting statement?"We describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. Firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement; secondly we probe into the applied theory that consists of Purchase Method, Pooling of Interest, New Entity Method, Parent Company Method and Entity Method; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure.Because of CF's guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective, quality of the combined accounting statement and the choice of the chief method.Our academic structure is a kind of attempt that embodies "rooting in accounting practice" and "working for accounting practice". And it may be practical and realistic in a way.
Keywords/Search Tags:conceptual framework, finance accounting, structure, and approach to the combination of financial statement.
PDF Full Text Request
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