关于企业合并的会计处理方法探讨

Accounting Policies on Business Combination

在实际经济业务中,对于企业合并应采用的会计处理方法,引起了人们广泛的关注。美国财务会计准则委员会(FASB)以及国际会计准则委员会(IASB)由于权益法的弊端,而宣布禁止使用权益结合法,改为全部使用购买法。中国由于目前的实际情况,权益结合法正在兴起。对于中国企业合并方法的选择,以及对企业信息真实性影响,引起了人们广泛的关注。

In economic operational practice, much attention have been paid to the merging method employed in business combination. Owing to its drawbacks, the Pooling Method has been banned by FASB and IASB and totally replaced by the Purchase Methed. At the present, however, the Pooling Method is being increasingly used in China in accordance with its national conditions. Great interest has been widely aroused among scholars on the choice of method of business combination and its effects on the truth-value of business information.