Accounting Method Study Of Business Combination Under The New Accounting Principle

Since new Accounting Principle has been issued by Finance Ministry, the business combination as a convergence for our country and the international norms, has aroused the domestic scholar's widespread concern. In them, the choice of basic accounting treatments as an basic issue .it's effect become increasingly important.In this paper , the author first conducted a literature review and synthesis of the Business Combination from the purpose of the merger, the concept definition of combination and Merge methods , with the history of national business combination accounting treatment guidelines (Chapter 1), and then compared the two accounting methods--- purchase method and pooling of interest method , described the selection bias of foreign enterprises and China's choice in practice (Chapter 2), Introducing the new guidelines ,this paper use The Rail Merger under the new guidelines as a basis, discussed current problems and difficulties in china (Chapter 3,4,5),to put forward the corresponding conclusions and recommendations(Chapter 6), pointed that although there are objective reasons for retain pooling of interest in China , the development trend of China's method future is the purchase method. For the merger guidelines in practice problems .the paper gave specific recommendations for improvement.Innovations of this article are: the studying of Business Combination under the new Accounting Principle is not confined to the different economic consequences for the comparison of two methods. Instead, it focus on China's problems under the new merger guidelines .Used The Rail Merger as a basis, gave the corresponding analysis and answers to the problems and questions the event reflecting. found difficulties in practice from the answers ,reached a conclusion and recommendations.