A Study On Enterprise Combination Accounting In China

Combination accounting serves for acquisition and merger, the importance of which determines the signification of research on combination accounting. As a special field in financial accounting, the combination accounting is very complicated and changeable, which makes numerous scholars and experts bend themselves to it for one century. Today, the demand of research on combination accounting is still urgent.The dispute of the problem of combining the accounting is mainly concentrated on: the selection of accounting theory; the selection of combining accounting method; the selection of differential combine price, combine reputation and accounting method; the determination of the combination range of the combining accounting statement; the special handle problem about the making of the combination accounting of multinational corporations-conversion of the statement of foreign currency, etc. Here, the selection of accounting method in enterprise combination is the most controversial issue and also one of the imperative necessary problems to solve in China combination practice at present. This text regarded the selection of combining accounting method as an object of study learned from the conventions of international combining accounting method, meanwhile, gave the consideration to the national conditions of our country and carried on deep research in the accounting method of our enterprise combination. In the hope of perfecting the theory of combining accounting method in our country, standardizing the selection of accounting method in our enterprise combination being beneficial.This paper includes 6 chapters. The first part include introduction, research purpose and meaning, document survey ,research approach and the train of thought mainly. Chapter Two mainly introduces the concepts and forms of several kinds of merger & acquisition, then, it introduces Purchase Method and Pooling of Interest Method in accordance with the character of merger & acquisition, and the difference between them. Chapter Three describes the history of American businesses merger, how the accounting methods have been formed, the arguments and related experiences in this area, and the process of FASB blanking off Polling of Interest Method. Also, it gives some introduction of related regulations of IFRS. Finally, it introduces and analyzes the specialty of Japanese GAAP. Chapter Four firstly focuses on discussing the history and character of business merger in China and related accounting regulations, then it analyzes deeply the actualities and major problems of business merger in our country., Whether in pursuit of international convergence or on the basis of domestic conditions, whether the pooling of interest method should be adopted, and how we are able to standardize the purchase method, all of which could be explained through describing an enterprise merger case. Chapter Five mainly explains combine reputation. Chapter Six gives some suggestion of M&A accounting for reference.However, the paper is still deficient in research scope and approach and will be improved. Combination accounting, which is complicated and difficult, involves too many problems of theories and practice. This research only discusses some problems in this field and draws preliminary conclusions. Unavoidable, there are some improper contents in this paper. Looking forward to comments and criticisms.