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并购中会计处理


全文字数:10000字左右  原创时间:<=2022年

【内容摘要】

并购中会计处理Talk about the treatment of business combination


并购中会计处理Talk about the treatment of business combination
Abstract

With the current ever-increasing tread of business combination, the study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally. This thesis will starts from the general concepts of business combination, analyzes in detail the two main accounting methods dealing with consolidation, and puts forward several proposals for a draft of the standards deal with business combination.
Chapter1. Introduce briefly the definition, three basic forms, two payment types and three accounting methods of Business Combination. in International Accounting Community.
Chapter2. Comparatively study of Purchase and Pooling of interest. First trace back the historical development of the two methods. Then introduce the Purchase and Pooling of interest respectively. Finally come to the conclusion that pooling of interest will be the ultimate unique method of business combination.
Chapter3. Compare that with current accounting of business combination in China. Analyzes differences existed in the accounting treatment of Equity Investment, and Goodwill in detail. Through two case study of applying “Pooling of interest” in merge, and confirm it is an innovative method but somewhat lack of regulation. Also point out how to improve existing theory of consolidated statement
Chapter4. By setting out the relation between accounting standards and business environment and absorbing the accounting treatments that are popular in international accounting practice in the case of business combination, provide some personal suggestions to improve the Business Combination in Chinese Accounting Standards.

Key words: business combination, purchase method, pooling of interest goodwill
一个世纪以来,并购浪潮在全球范围内波澜壮阔,在今日中国则是方兴未艾。
对并购交易及并购后行的企业集团的经济活动进行公允的会计确认、计量和恰当的披露,影响到多方利益,直至影响到并购的终极目标——优化配置社会资源。并购是一种大型而复杂的交易,合并报表的对象是宽泛而特殊的会计主体。因此合并会计被称作财务会计四大难题之一。
并购中会计处理要解决在并购日进行并购会计处理并编制合并会计报表以及并购后期末合并会计报表编制的问题。企业并购的会计方法选择不同会影响到并购后企业财务状况和经营成果,从而影响并购后企业的股票价格进而影响并购双方利益的实现。因此合并会计方法研究成为合并会计中最引人注目的问题。

 

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