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Combination Accounting and Its Effect on M&A

  • 【作者】ZHOU Shao-ni,ZHOU Shou-hua,QU Yue-feng
  • 【召开年】2004
  • 【会议地点】Harbin, China
  • 【会议录】2004 International Conference on Management Science & Engineering, vol.2
  • 【关键词】Combination accounting Purchase method Pooling of interests method M&A 
  • 【摘要】 In recent years, IASB has revised the business combination standard and is planning to have another round of revision on it. Based on a dedicated analysis of Chinese relative regulations and practices, this paper tries to analyze some problems like a...
  • 【文献类型】 会议论文
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