@article{oai:nagoya.repo.nii.ac.jp:00008976,
 author = {林, 慶雲 and Lin, Quingyun},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {The current accounting practice for business combination in China still permits using pooling of interests method.  Given that the International Financial Reporting Standards (IFRS) as well as accounting standards in most western countries have adopted rules that make the purchase method accounting the only acceptable method for all business combination and that China is willing to come into line with international accounting standards, it is very likely that the accounting standard for business combination in China will follow IFRS in near future and prohibit the use of pooling of interest method.  In order for the purchase method to be implemented in a business combination through exchange of stocks, it is necessary to measure the acquisition cost for the acquirer.  Under the current economic environment whereas common stock in most listed companies have been divided into marketable and unmarketable, there may not be able to accurately measure those state-owned stocks that are unmarketable and there is no sound basis for evaluation.  A more realistic alterative would be that to evaluate state-owned stock on its net assets per share and adjust the acquisition cost as to result in no goodwill.},
 pages = {77--87},
 title = {パーチェス法適用の可能性－中国における企業結合およびその会計処理について－},
 volume = {51},
 year = {2004}
}