Paper Infomation
The Evolution Process and Identification of the Accounting Treatment of Business Combinations under the Same Control
Full Text(PDF, 277KB)
Author: Chaofei Zhang
Abstract: The United States and international accounting standards have prohibited the use of the equity combination method, and do not stipulate the accounting treatment of business combinations under the same control, compared with China's use of the equity combination method when classifying business combinations under the same control, different accounting standards reduce the comparability of accounting information. Today, when the International Accounting Standards have initiated discussions on the choice of accounting treatment for business combinations under the same control, China should also participate in them. This paper summarizes the change process of the equity combination method in the United States, the world and China, analyzes the legal equity settlement and cannot reflect the economic substance of the transaction and provides effective accounting information, and proposes that China should actively participate in the formulation of international accounting standards before the abuse of the equity combination method, introduce measures to prevent abuse of the law on the combination of rights and interests, and improve the fair value assessment system of the purchase law.
Keywords: Business Combinations, Equity Bonding Method, Economic Substance, Earnings Management
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