The Example Analysis Under The Same Control Enterprise Merger Accounting Problems

Enterprise merger accounting problems has been the accountant of common concern to the problems,with the establishment and perfection of the market economy system in our country,began to develop the large scale of world famous enterprises,emerging enterprise merger cases.In the accounting profession,in combination with the rights and interests method and purchase method has been more controversial,difficult.Britain more than developed countries using the purchase method,our country enterprise merger implementation regulations promulgated in 2006,our country accountant to the accounting standards more critical,think that all enterprises should adopt the same accounting treatment method,treatment method of the rather than under the same control enterprise merger.There are many scholars agree with this point of view,think this accounting treatment method is more accord with China's national conditions.The empirical analysis under the same control enterprise merger accounting problems is very necessary.With a company as an example,analysis under the same control accounting treatment method,in combination with analysis of rights and interests,the purchase method in accounting,financial results,the differences between the economic consequences,etc,and analyzes our country agreed to the particularity of the merger of enterprises under control,think the purchase method is not suitable for our country under the same control enterprise merger,finally puts forward a solution.Full text is divided into six parts,the first part is introduction,mainly introduced under the same control enterprise merger related accounting research background,research status at home and abroad,and with examples analysis under the same control enterprise merger related problems of accounting treatment.The second part mainly analyzes the theory of knowledge,the analysis under the same control enterprise merger related accounting evolution process.The third part is the key problem to full text,for example analysis under the same control enterprise merger related accounting treatment,in combination with rights and under the purchase method caused by the differences,in combination with rights and purchase method different choice will not affect the cash flow,but different accounting method will affect the income statement and balance sheet,in combination with rights and purchase method difference projects focused on goodwill,assets,rights and interests of the project,in combination with rights under the net profit more than the purchase method.And then in the fourth part and fifth part analysis under the same control enterprise merger related accounting treatment method selection and related Suggestions,respectively analyzed similarities and differences between the purchase method and in combination with the rights and interests,as well as the existing problems in combination with rights and interests of domestic,including inflated profits,non-recurring profit and loss,to "in a business combination under the same control" judgment is not accurate,sell assets or a controlling stake in proliferation operating profit,etc.,put forward from the concept of clear enterprise merger,completely equity merger accounting treatment method,and strengthen the regulation of business combination,combination with the concrete application of the rights and interests of clear specification to strengthen to improve,improve supporting Settings,etc.The last stage of for the full text summary,and analyzes the limitation of the article.