企业合并会计方法国际趋同及其启示

Convergence of IASB and FASB Business Combination Accounting Standards and its Implications for the Implementation of the Equivalent Chinese Standard

为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿。该征求意见稿将对今后的企业合并会计发展产生重大的影响。本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考。

Business merging accounting standards was issued by FASB and IASB in 2001 and 2004 respectively. As one of the convergence project, FASB and IASB started the joint project on implementation of respective accounting standards for business merging aiming to converge the implementation of purchase method （acquisition method） for business combination. F ASB and IASB issued the exposure draft as a result of the convergence project on June 30, 2005, which will have great impact on future accounting for business merging. We try to find the material changes in the ED and propose recommendations on implementation of Chinese equivalent standards.