Research On Accounting Treatment Methods Of Business Mergers Under Common Control In China

With the reform of China's state-owned enterprises,there are considerable quantities of business mergers under the same control in China,which need to choose the more appropriate accounting method.In view of the large proportion of business combinations under the same control in China,and the special national conditions that some business activities done by some enterprises(especially some state-owned enterprises)may be subject to the influence of major Chinese policies and government or related organization,although most of the foreign accounting standards have canceled the use of the Pooling of Interest Method,the method has been used for all the business combination under the same control in China's accounting standards until now.However,through the meeting of international accounting standard setting agencies,we have learned that there is still great controversy about the accounting method for business combinations under the same control that should be selected as the appropriate answer at present.In the context of the development of China's market environment and the continuous improvement of the asset evaluation system,it is worth discussing and studying whether the above provisions in our accounting standards still apply.At present,the research on this issue mainly focuses on theoretical research and some empirical research,and there are few studies on a large number of samples and from a classification perspective.The research method of this paper is a combination of a large number of sample classification studies and typical case studies.Firstly,classify and analyze the mergers of enterprises under the same control in China with the data of A-share listed companies from 2011 to 2019 disclosed in database to improve Comprehensive investigation and understanding of the various classification methods and corresponding characteristics of China's business mergers.And then research and analyze the selected typical cases,to enrich relevant research,hoping to promote the adjustment process of accounting policies for business combinations under the same control in China.At the end of this article,it is concluded that the combination of equity method is still necessary but there are some unapplicable situations.This article attempts to propose optimization suggestions from the scope of application of the combination of equity method and the treatment method when it is not applicable to provide a way of thinking for subsequent revision of the standard.