Through Comparison of the new and old criterion system,this paper points out new changes in defining fixed assets,information announcement etc. confirming, accounting processing, and influence of these changes on accounting is also analyzed.
In sum, our evidence suggests that acquiring firms structure acquisitions and expend significant resources to secure preferential accounting treatment in stock-for-stock acquisitions.
However, no attempts have been made to explore how a consumer psychologically accounts for the way a savings is obtained or how that accounting process affects subsequent purchase decisions.