| With the development of the national economy growth,enterprise merger has become a hot topic in the development of the market economy in recent years,the enterprise merger needs a set of consolidated financial statements from the accounting perspective,in order to reflect the financial situation of the enterprise after the merger.In the preparation of the consolidated financial statements in China have two were pooling method and purchasing method,two methods for the preparation of the consolidated financial statements after the date of the merger and on accounting methods of assets,liabilities,owner's equity and valuation basis are not the same.This will lead to the parent company as the main body of the report reflects the level of profitability and asset status differences,these differences will cause different economic consequences after the merger.Effect of preparation of consolidated financial statements so on two kinds of results to the enterprise's economic consequences,in the micro level of the enterprise managers can make the enterprise strategic target of the development of a more scientific and reasonable to meet the enterprise,to users of financial statements can make behind the deeper analysis of financial reports of digital content;in the face of the financial consolidation method report to the relevant policies and regulations formulated with the current economic development in the macro economy,the operating status of the enterprise more real reaction.In this paper,bestv with Oriental Pearl as the case background,extracting the data of the financial statements of the two companies,we use two kinds of accounting methods for merging deduction on the financial statements,the financial data before and after the merger were analyzed,which show the influence to the enterprise economic consequences of different accounting treatments,according to two kinds of merger the method of related problems were proposed. |
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