讲座内容：

讲座人简介：

Yuri BIONDI is senior tenured research fellow of the CNRS (IRISSO – University Paris Dauphine PSL) and research director at the Financial Regulation Research Lab (Labex ReFi) in Paris. He is founding editor of the Journal “Accounting, Economics and Law: A Convivium”.

讲座内容：

The goal of harmonizing international accounting standards has been faced with a lack of convergence in the area of accounting for business combinations. First ,we examine the reasons for this lack of convergence in order to develop a reconciled framework. Second, we analyze the reasons for the distinctly different approach taken by the Chinese accounting standards setters by comparing the provisions of FASB 141, IFRS 3 and CASC 20.Third,we investigate the specifics of business combinations in China relative to other jurisdictions, focusing on the pooling method of accounting.

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