新准则对合并会计的影响（The effect of new accounting standards on Accounting）.docVIP

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新准则对合并会计的影响（The effect of new accounting standards on Accounting）.doc

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新准则对合并会计的影响（The effect of new accounting standards on Accounting）

新准则对合并会计的影响（The effect of new accounting standards on Accounting） The effect of new accounting standards on Accounting Whether the purchase method and the pooling of interests method is introduced, and Analysis on foreign related accounting standard development, is to enable us to better understand the accounting standard of our country at the present stage of the development of enterprise merger, in order to complete the relevant accounting treatment. Overall, Chinas current accounting standards and related enterprise mainly including the three documents issued by the Ministry of Finance and the promulgation of the new accounting standards for Enterprises No. twentieth. The latter shall within the scope of Listed Companies in January 1, 2007, and encourages other enterprises to carry out. The two sets of accounting standard parallel situation has emerged. The accounting standard with the original enterprise in China 1. in the Enterprise Accounting Standards No. twentieth merger before the promulgation of Chinas implementation of consolidated accounting norms are three documents: (1) Interim Provisions of the consolidated accounting statements issued by Ministry of Finance in 1995 . There is no mention of the buy and pooling of interests, in the specific accounting treatment is not involved in any one of these two methods. (2) the Ministry of Finance on 1997 issued the enterprise merger for accounting treatment problems of the Interim Provisions also did not mention buy and pooling of interests, but the provisions of the accounting value of assets and liabilities by the merger, is clearly using the purchase method. This paper states: approved by the merged enterprises, in accordance with the provisions by the statutory asset appraisal institution of the property asset evaluation, enterprises should be approved by the assessment confirmed the value of the assets to adjust the carrying value of such assets. (3) the Ministry of Finance on 1998 issued on the implementat