资源描述:
《我国企业合并会计方法问题研究(research on accounting methods of enterprise combination in china)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、我国企业合并会计方法问题研究(ResearchonaccountingmethodsofenterprisecombinationinChina)Worldwide,moreandmorecompaniesaretakingM&Aasoneoftheimportantmeanstostrengthenthemselves.Atthesametime,ascompaniesmerge,manyproblemswillarise.Amongthem,theaccountingmethodofenterprisemergerwhichhasasignificantimpactonthesu
2、ccessorfailureofmergersandacquisitionshasalwaysbeenoneofthekeyissuesinaccountingresearch.Thisarticlemainlyanalyzestwoaccountingmethodsofenterprisecombination,expoundsthechoiceofaccountingmethodsofenterprisecombinationinourcountry,andputsforwardsomesuggestionsonaccountingmethodsofenterprisecombi
3、nationaccordingtotheinternationaltrend.I.accountingmethodsforbusinesscombinations1.,themethodofbusinesscombinationaccountingdependsonthenatureofbusinesscombinationMergerreferstothemergeroftwoormorethantwoindividualenterprisesintoamainbodyoftransactionsormatters.Generallyspeaking,thenatureofente
4、rprisemergerisdividedintotwokinds:purchaseandequitycombination.Ifthemergerofanenterprisemadeofanotherenterprisenetassetsmanagementandcontrol,istobuy;conversely,ifthecontrolrightsofanypartyinvolvedinthemergerofthepartycan'tgetit,buttheenterprisesinvolvedinthemergeroftheshareholders,commoncontrol
5、afterthemergeroftheremainingenterprisesbelongtotheinterestsoftheunited.Afterdeterminingthenatureofthebusinesscombination,itispossibletoselecttheappropriateaccountingmethodtoreflectthesubstanceofthemergertransaction.Ingeneral,thepurchaseofthenatureofthemerger,accountingshouldadoptthepurchaselaw;
6、equityjointnatureoftheenterprisemerger,youshouldchoosetherightsandinterestsofthejointlaw.2.,twomethodsofbusinesscombinationaccountingThepurchaseactisthepurchasetransactionwhichconsidersthemergeractivityasanasset,andbuysthemachine,equipment,factorybuilding,stockandotheritemsofthemergedenterprise
7、atacertainprice,andatthesametimeundertakesthecorrespondingliabilitiesofthemergedenterprise.Thepurchaseofenterprisesaccountedforusingthepurchasemethodissimilarinprincipletootherassetsaccountingprinciple,becausethepurchaseisforenter