企业合并的会计处理问题研究

河北经贸大学硕士学位论文企业合并的会计处理问题研究姓名：孙巍浩申请学位级别：硕士专业：会计学指导教师：李桂荣20100301I5IIAbstractWiththewaveofthemergersandacquisitionsiswellupinrecentyearsinChina,,manyproblemswhicharearisingintheprocessofmergersandacquisitionshasarousedalotofparticipantsandtheaccountingprofession'shighattention.AmongthenewaccountingstandardsenactinginChina,puttingthenewaccountingstandardsaboutthemergersandacquisitionsintopracticeisbecomingdifficultintheenterprises.Thepaperwillresearchthemergersandacquisitionsunderthenewaccountingstandardsfromtheaccountingprocess.Firstly,thepaperlooksbackthepurchasemethodandpoolingofinterestmethodbytheirdevelopmentstatusandhistory.Withregardtothestandardsandsystemofmergersandacquisitionshavegonethroughfivetimeslargerevisionandimprovement,sothestandardsandsystemhavetendedtoperfection.InChina,becausethemergersandacquisitionshavelarge-scaledevelopmentonlyinrecentyears,accountingstandardsofmergersandacquisitionsdevelopmuchlater,andhaveChinesecharacteristicswhichmanifestedinthecoexistenceinthetwoaccountingprocess.Thereasonofthecoexistenceisthatthestatusofeconomicdevelopmentinchinahasbiggapcomparewiththedevelopedcountries.WhenmarketeconomyinChinaisstillindevelopingstage,themarketeconomyatabroadhasmaturedthroughmanyyearsdevelopment.Therefore,thenewaccountingstandardsinChinacannotblindlydrawoninternationalaccountingstandards,shouldbebasedonchineseactualconditions,andbegradualconvergencewithinternationalpractice.theprogressiveconvergencewithinternationalpractice.Thepapergivesimportancetotheresearchabouttheaccountingtreatmentunderthenewaccountingstandards.Therequirementsaboutthemergersandacquisitionsunderthenewaccountingstandardsreflectinthescopeofbusinesscombinations,thechoiceofaccountingmethod,thetreatmentofgoodwill,theprocessingofrelatedexpensesaboutmergersandacquisitions,andtheconfirmationofthemergercosts.Oneofthedifficultyabouttherequirementsisabouttheselectionabouttheaccountingarrangementmethodofthemergersandacquisitions.Thedifferencebetweenthepurchasemethodandthepoolingofinterestmethodconcentrateonthethetheory,accountingtreatmentandthefinancialimpact.FromtheeffectsofcarryingouttheregulationaboutthemergersandacquisitionsIIIunderthenewstandards,itdosenotachievethedesiredresults.Sowecanbelievethatthesettersofthenewaccountingstandardhaveacarefulconsideration,butthebusinessesarenotveryunderstandinginthebeginning.Inaddition,manycorporatearerunningwiththeoldaccountingprinciple,sotheimplementationofthenewaccountingstandardispoor.Onthebasisofthetheoreticalanalysis,thearticletakesthemergersbetweenChinaMerchantsBankandWingLungBankforexample,andgiveacasestudyabouttheselectionbetweentheaccountingtreatmentunderthenewguidelines.Throughthiscase,thewriterfindsthattherearesomeshortcomingsaboutthepracticalapplicationsofpurchasemethod,andthenofferssomeproposalsforsolutionwhichisusedtoimprovetheregulationaboutthepurchasemethodsofnewaccountingstandardslaw.Attheendofthepaper,theauthorpointsouttheproblemsintheaccountingtreatmentofmergersandacquisitions,theseproblemsmainlyfocusonthattheapplicablescopeofthepurchasemethodandpoolingofinterestmethodneedtobeimprove,theconstraintsofthepoolingofinterestmethodismorewide,andtheapplicationofthefairvaluemeasurementneedtobefurtherstandardizedandsoon.Onthebaseoftheanalysisofissue,theauthorgivestheadvicesofsolution,andhopesthatthesuggestionscanbehelpfultothefurtherimprovementaboutthenewaccountingstandards.Keywords:mergersandacquisitions,thenewaccountingstandardspurchasemethod,poolingofinterestmethod,II111.11.1.120902080200951200985256.41%70.9%2200981129%27.55381263Emerald420092812--AIG700055200982822020095WTO,31.1.2200820095,1.21.2.15192020202050602070802090FASBFASB1970164121999FASB20016141142,IASB2004333PRobertDavieMergerandAcquisitionAccounting,DanielLJensenAdvancedaccounting1.2.2,:1.1989,,,,,2.1996,,3.:,,,,,,4.,,,5,,5.2006215,20--,,2007,,6722.12.1.1,12,123482.1.21923451102,2.1.3,,,,,,,,,,,112.2551219202012(CAP)195040(ARB40)(CAP)195748(ARB48),3197016(APBOpinionNo.16)12,3,124FASB1976520901976199620121996319,(SEC)SA96(StaffAccountingBulletiNo.96),,2,,FASB20016141,2.3(IASB)198322IAS22-1983IAS22-19831993IAS22-19931998IAS22-1998(IASB)FASB200433IFRS3IAS22-1998IFRS3123132.42090199529[1995]1119961()228202001420051420062007111533.120062007111202310416563.2173.2.120072008430200812220072008430*ST0006036001801,57086170920071,5704113486318618418411260.22%71412007133,212.295.82%22557.89%11974.961190.50%0.06%7218.314.66%451373782007200807183.2.226.18%26.18%41144.77%55.23%13.13.11923.23.22033.33.3213.3222008627019801,500,000,0002007123193,048,139,00080,568,036,00012,480,103,00020071,371,514,00019,302,110,605.00156.50/20072.91123,336,170232,190,11553.12%123,336,170232,190,11553.12%1965,105,530.26512,732,569.43452,372,960.83218,337,005,074.749,741,918,819.078,595,086,255.673.43.42007.12.3193,048,139,00080,568,036,00012,480,103,0001,371,514,0002008.12.3196,308,595,00084,635,313,00011,673,282,000-82,532,000200862082341012342458%3.43.4.13.53.5251232643.4.21232733.4.312283.4150%50%50%23293044.1314.290%90%323355.15.23435[1]