The Research Of Accounting Treatment In Business Combination For CSR And CNR

Enterprise merger plays a key role in business competition as a significant method to optimized management by enlarging scale and upgrading competitiveness in the accelerating of reformulation of the economic structure.Further discussion on the effectiveness of accounting for business merger will be necessary in the controversy of current trend.The high frequency of international cooperation sweep off the traditional equity method, caving in to the trend of enterprise developing in the international market.The convergence under which circumstance push us more lined to the IAS while keeping our own socialist economy with Chinese characteristics.The status-quo pooling of interest method and purchase method are separate from whether the merger enterprise under the same control.In brace for Chinese accounting standard trends to be IAS, abandoning pooling of interest method upon the huge difference between Chinese accounting standard and the IAS would be the ray of hope to the accounting development.My thesis analyzed the adaptability improvement in enterprise accounting methods, which was tantamount to the future prospect, drawn conclusion from consulting literature and datum by analyzing documentary realities shows below,secondly,I set forth its theory conception through contrastive analysis, and combined the practical case pooling of interest method to analyze, while provided the process with purchase methods on financial date to bring more thoughts.Lastly, from the reality of Chinese circumstance, I put further discussion on the applying deficiency of both methods.The advantage of my thesis researched on both standard and real case is contrastively analysis the enterprise financial index change in the process of the whole combination based on sufficient data and set in-depth expounded the unique processing of Chinese economic portrait to keep pooling of interest method.