| 1. | First trace back the historical development of the two methods
第2章购买法与权益集合法的比较研究。 |
| 2. | There are three kinds of accounting methods for business combinations , which are the purchase method , the pooling of interests method and the fresh - start method
合并的会计方法有购买法、权益集合法和重新开始法三种。 |
| 3. | The last one has never been used in practice yet ; the second one is used under strict conditions ; and the first one is used in every comer of the world . we should use the purchase method in all combinations
重新开始法在全球还没得到实际应用，权益集合法在少数国家(如美国)得到了有限的应用，购买法是应用最广的一种方法。 |
| 4. | The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings . based on the analysis of the case we suggest that the pooling method should be banned in china
分析表明，权益集合法很可能会误导投资者的决策，并促使管理层为了自身利益采用这种会计方法进行利润操纵，损害投资者的利益，有必要限制这种方法的使用。 |
| 5. | Through two case study of applying " pooling of interest " in absorption combination , confirm it is an innovative method but somewhat lack of regulation . also point out the existing theory of consolidated statement
通过我国上市公司吸收合并非上市公司采用“权益集合法”的案例分析，既肯定其是我国现阶段制度之外的创新，又指出我国运用“权益集合法”缺乏规范性。 |
| 6. | The methodology applicable in the making of the consolidated financial stat ement includes the purchase method , the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。 |
| 7. | By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination , put forward several proposals for the draft of business combination standards . there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill , information disclosure . wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以会计准则与企业环境的相互关系为出发点，介绍企业合并准则的国际发展动态，针对我国的现实经济环境和会计环境，对我国企业合并会计准则的制订从以下几个方面提出建议：明确共同控制下的企业合并会计处理方法；购买法和权益集合法的选择；收购生效日的确定；购买成本和相关费用的确认和计量；如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；商誉的处理，建议区分商誉和无形资产；信息披露的要求。 |
| 8. | This article starts from the general concepts of business combination , analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation , and puts forward several proposals for the draft of the standards of business combination
本文从企业合并一般概念出发，详细分析企业合并的两种主要处理方法?购买法和权益集合法以及我国合并的会计处理现状，最后结合我国现实会计环境，借鉴国外经验，对企业合并准则提出了几点建议，试图推动我国企业合并会计理论实践的发展。 |
| 9. | Firstly , the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income . the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return . and evidence has been found in the case study
其原因如下：首先、权益集合法会产生较大的“即时收益” ，但它并不是真正的收益，这会为经理人员提供利润操纵的机会，并干扰报表使用者的分析和决策，损害投资者的利益；其次、允许不同的会计方法会降低会计信息的可比性；再次、权益集合法在国际上使用得越来越少，如美国和国际会计准则理事会准备或已经废除了权益集合法。 |
