The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
The Evolution of American Enterprise Merger Accounting Methods and Its Enlightenment to China
Author(s): 
Pages: 77-79
Year: Issue:  12
Journal: Xi'an Finance

Keyword:  method of combination with the rights and interestspurchase methodmerger and acquisition method;
Abstract: The paper firstly reviews two major changes of American enterprise merger accounting methods, one is from the rights combination to the purchase method, and the other is from the purchase method to the merger and acquisition method. Then through an enterprise merger case, the paper analyzes the present status of the enterprise merger accounting methods in China. Finally, the paper puts forward that on the one hand, the use of the rights combination should be strictly limited, and on the other hand, the accounting standards should be improved and be transferred from the current "dual model" to the merger and acquisition law, and further be compatible to the international accounting standards.
Related Articles
No related articles found