企业合并会计的经济后果分析——兼论我国会计准则体系中计量属性的整合

本文在回顾相关文献的基础上 ,指出购买法和权益法的选择不仅具有明显的会计后果 ,而且在企业特定因素和我国特殊融资和监管环境的作用下可能转化为严重的经济后果。本文最后勾勒出我国企业合并会计的逻辑框架并对我国会计准则体系中计量属性的整合提出初步见解

An Analysis of Economic Consequences of Accounting for Business Comtination

Accounting for business combination has long been a difficult, controversial and important topic, divergent opinions regarding the choice of the purchase method and the pooling of interest method exist in both the academic and practical circles.The economic consequences of these two accounting approaches are one of the focal points open for debate.After reviewing the relevant literatures, this paper puts forth the ideas that the choice of the purchase method and the pooling of interest method not only results in different accounting consequences, but also leads to significant economic consequences under circumstances of firm specific factors and China's unique financial and regulatory environment.The paper concludes by outlining the logic framework of the accounting for business combination and with comments on the integration of the measurement attributes in China's accounting standards