Research On The Accounting Treatment Method Of Business Combination Under Same Control

Enterprise merger accounting problems have been accounting theory and practicefor the common concerns, but also dispute continuously accounting field. In practice,the current application in enterprise merger accounting method basically has thepurchase method, pooling of interest method. Choose different combination ofaccounting methods will result in different accounting results so that differenteconomic results. The United States in2001banned the use of combination withrights, and international accounting standards in2004had been cancelled the use ofcombination with rights, so in the world, the combination of rights and waste hasbecome the mainstream, and our country will be officially into business combinationwith rights standards regulations.What’s the reason of a business combination under the same control reserves therights of the combination? In our current circumstance application combination withwhat kind of problems existing rights? A business combination under the same controlis for the purchase method?This paper first to Guangzhou Cold Machine examples of under the same controlcombination with the rights and interests of the accounting treatment existencerationality, then the abroad and the merger of accounting standards in our country theevolution course to carry on the analysis, through an analysis of the purchase methodand the rights and interests in combination with accounting, financial results,economic consequence of differences, and according to the specific case analysiscontrast choose different combination that accounting methods can produce differentresult, finally through the analysis of the present combination of reason and keeprights in a business combination under the same control the particularity of the note tobuy the law is not applicable to a business combination under the same control, Thepurchase method does not apply to the same under the control of a businesscombination, and eventually come to the conclusion of a business combination underthe same control in China by using the pooling of interest method applied isreasonable, and the problems of the merger under the same control in practice solvemeasures. The author of this paper is to research and analysis in China for a businesscombination under the same control accounting standards and the improvement anddevelopment to provide useful help.