CAJ | 학술논문

《企业会计准则第20号——企业合并》规定,同一控制下的企业合并采用类似权益结合法。文章以发生同一控制下企业合并的自然人民营上市公司为样本进行分析。研究发现,以单纯区分是否为同一控制下的企业合并作为选择会计方法的判断标准,不能反映同一控制下企业合并支付的合并溢价,也不能反映同一控制下企业合并的经济实质。根据合并对价的支付方式,文章提出重新规范同一控制下企业合并会计方法的相关建议。
《기업회계준칙제20호——기업합병》규정,동일공제하적기업합병채용유사권익결합법。문장이발생동일공제하기업합병적자연인민영상시공사위양본진행분석。연구발현,이단순구분시부위동일공제하적기업합병작위선택회계방법적판단표준,불능반영동일공제하기업합병지부적합병일개,야불능반영동일공제하기업합병적경제실질。근거합병대개적지부방식,문장제출중신규범동일공제하기업합병회계방법적상관건의。
For a business combination involving under common control, the Accounting Standard for Busi- ness Enterprises No. 20： Business Combinations （CAS20）adopts the similar to the pooling of interest method. This article takes the private listed companies possessed by natural person occurred a business combination involving under common control as samples to carry on the analysis. It found that the pure distinguish whether a business combination involving under common control as the criterion of accounting method choice neither reflect the premiums of combination paid in a business combination involving under common control, nor reflect the economic substance of a business combination involving under common control. According to the payment method of consideration, this paper puts forward some related suggestions on specification accounting method of a business combination involving under common control.