论中韩企业合并准则与报表

Abstract

The paper is to show the distinction in information in consolidated　financial statements between China and Korea in business combination by comparing Business Combination　Accounting Standards and Consolidated Financial Statements applied in China since 2007　with Korean existing Accounting Procedures Standards for Merger and Combination ／Consolidation. Based on the above standards，The paper　analyzes the key differences of Chinese relative accounting standards from international reporting statements standards. The main difference between China and Korea in Consolidated Financial Statements Standards lies in classifications of merger and consolidation: Accounting Procedures for the business combinations under the same control, recognition of Negative Goodwill and measurement. After business combination, the main difference lies in the contents in combination form , Goodwill amortization, payment for minority Interests and information disclosure of consolidated income in annual changes of combined entity　as well. As for China present financial situation, accounting procedures for stock rights combination under the same control have been established in certain relative accounting standards. Since IFRS established IFRS 3 Business Combinations，it　has not yet determined to set up Business Combination Accounting Standard under the same control. In Asia, there exist a large number of business combinations under the same control, so some Business Combinations Accounting Standards need to be established by IFRS.