Along with economic globalization step of speed, company annex with procure(call "and buy" as follows$) to become company to build up oneself real strenght, realization to develop strategic important means more and more.The company had two kinds of accountancies to handle a method when company bought also, purchasing accountancy's method and rights to combine a method.But adopt a different accountancy to handle a method to and the company after buying will produce certainly even tremendous economy influence.
Our country brought about a business enterprise a merger in recent years of fever, make Chinese accountancy's field also start facing many the in the last years is international up the most important and the most interesting issue topic in the merger accountancy's theories and actual situation:Is the usage"the rights combine a method" of"purchase accountancy's method" still an usage to handle a company and buy medium of
Finance accountancy's problem.
With the pace of economic globalization is accelerating, Company mergers and acquisitions (hereinafter referred to as "M & A" $) has increasingly become the company to increase its strength, development strategy for the means. Company mergers and acquisitions have been of two accounting treatment of the purchase method of accounting and interests with law. And the different accounting treatment of mergers and the company will have an even great economic impact. In recent years, China set off an M & A craze China's accounting sector over the years has begun to face the international accounting theory and practice of the most important and most interesting theme of the controversy : use "purchase accounting" or "pooling of interest method" to address the company's financial Merger accounting issues.