Business Combination Accounting Standard Impacts China Companies in Revolution

摘要：

Chinese business combination accounting standard has realized essential convergence with international business combination standard.Firstly,the paper generalizes the characters of this revolution.Then,it analyzes the impacts of this revolution on Chinese A share companies according to adjustment information in their 2006 annual reports.Finally,it discuses how the accounting revolution influences the motivation of business combination and business combination oversea etc.

关键词： Business Combination Purchase Method Pooling of Interests Method Goodwill Parent Company Concept .Economic Entity Concept

作者: MEN Rong

作者单位: School of Economics and Management Beijing Jiaotong University,P.R.China,100044

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1518-1522

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）