Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital market...Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.展开更多
文摘Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.
