外文翻译：合并会计和它对MA的影响.doc

XXXXX学院 毕业论文外文翻译 题 目：合并会计和它对MA的影响 完 成 人：XXX 指 导 教师：XXX 系（院）别：经济贸易系 专业、班级：XXX专业XXX班 学 号：XXXX 完 成 时间：XXXX年XX月XX日 Combination Accounting and Its Effect on MA Nathalie Bellier, Florent Chazarenc ,Yves Comeau 【Abstract】 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 ambiguous concepts and conflicts between regulations on business combination, which have severely affected the success of MA. It is urgent to set up a practical and developed code on business combination. 【Key Words】Combination accounting;Purchase method; Pooling of interests method;MA 1 Introduction In the course of acquisitions, how much should the deal be reflected on the acquiring corporation’s statement? How should the differences between purchasing price and net asset value of the target corporation be dealt with? Could target corporation’s earning before the big deal be include as the acquiring’ s combining earning and reflected in the statement” Different accounting treatments have different effects on company’s earnings on and after dealing days. It also involves balancing among different interest groups. Being the focus of academic attention, this topic has affected many discussions. The aim of this paper is to give a simple picture of the International Accounting Standards and its latest developments, and to point out the pitfalls of Chinese related regulation and its side effects on Chinese acquisitions. 2 IAS Related Regulations on Combination Business According to IAS, Business combinations include newly uniting, absorption and controlling consolidations, but consolidation under joint control and joining venture are excluded, The result of newly uniting and absorbing combinations is sole economic and juristic body, while the controlling consolidation here means acquisition through