购买法和权益结合法在企业并购中的应用

Application of Purchase Method and Pooling of Interest Method for Business Combination

目前,国际上企业合并业务主要有两种会计方法——购买法和权益结合法,它们有着各自的特点。在选择会计方法的时候,不同的时间和角度有着不同的选择。我国在运用公允价值的条件比较具备的情况下,将采用国际上通行的购买法作为企业合并惟一的会计处理方法。

At present, there are two methods in the business combination transaction of the international purchase method and pooling of interest method. They have respective characteristics. In different time and different angle we choose the different method. In our country, when the condition of fair value is existence, we will use the purchase method as sole accounting method of business combination while current in international.