Research On The Accounting Treatment Of Business Combinations Based On Analysis Of The Economic Consequences

At present， the internationally accepted business combination accountingtreatment only allowed the purchase method is adopted， the country’s new accountingstandards in the business combination accounting policy purchase method and incombination with rights and interests of the two methods in parallel， but restricting thescope of application of the two methods. According to their own special economicenvironment in our country， at the same time with the international convergence haskept their own characteristics，one of the most remarkable characteristic is stipulated ina business combination under the same control should be used in combination with therights and interests. Therefore， in our country’s accounting standards and internationalaccounting standards convergence process， the consolidated accounting treatmentmethod has important theoretical value and practical significance.Based on the study of consolidated accounting treatment method as thebreakthrough point， to each big the consolidation behavior of listed companies as theresearch object， based on the combination with rights and purchase method theory，starting from the research enterprise merger process， to the different processingmethods of different economic consequences for research. For the study of businesscombination of different processing methods， this paper firstly studies on thebackground and research were discussed the purpose and significance， and research athome and abroad were reviewed，and the study of this article at the center of the theoryof purchase method and the rights and interests of consolidation method in detail in thispaper， the concept and basic theory， made theoretical support for the research of thispaper.On the basis of the theoretical research on the treatment of enterprise merger，consolidation treatment method in China use present situation analysis， proposed thecombination with rights and the purchase method in enterprise merger deal with specificproblems. Second， intuitive to show the image of the differences of two methods andthe advantages and disadvantages， this paper application method of case analysis to verify the advantages and disadvantages of the combination with rights and interests，and for the economic consequences of possible to give the correspondingcountermeasures. Finally， using the method of empirical analysis to buy andcomparing different economic consequences produced in combination with the rightsand interests. Aimed at the problems existing in the perfect business combinationaccounting methods are given， and the use of combination with further standardize therights and interests in our country related perfect measures are given. The author hopesthat through this paper research and analysis， for the perfection of our countryenterprise merger accounting method and development provide some useful help.