日本企业合并会计准则制定的基本思路与主要内容

The Basic Thread of Thought and Main Content for Establishing the Accounting Standard for Business Combination in Japan

对日本企业合并会计准则制定的基本思路及主要内容、实施日期等进行了探讨。特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析,对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。

This paper discusses the basic thread of thought, main content and the date taken effect for established the accounting standard for business combination in Japan. Especially it analyzes the reasons that maintain the pooling of interest method, and judgement for continuity of equity. It explains the basis accounting treatment for purchasing, pooling of interest and common control methods.