我国企业借壳上市会计处理方法选择探析

发布时间：2018-05-14 14:25

本文选题：借壳上市 + 企业合并　；参考：《财会月刊》2017年04期

【摘要】：本文基于华夏幸福基业借壳ST国祥上市的案例,对借壳上市会计选择问题进行分析,重点分析了购买法、反向购买法和权益性交易法三种不同的借壳上市会计处理方法的具体处理过程,以及由此所造成的会计后果与经济后果的差异。结果表明:在购买法下,合并资产按公允价值计量,如果公允价值远高于账面价值,企业在未来将计提更多的折旧和摊销;在反向购买法下,合并成本与被购买法可辨认净资产公允价值之间的差额将被确认为商誉,商誉在未来面临减值风险,如果合并过程中产生了巨额商誉,这对企业未来的发展将产生非常不利的影响;相比之下,权益性交易法不多计提折旧和摊销,也不确认巨额商誉,是最为有利的合并会计处理方法。
[Abstract]:This paper, based on the case of the listing of St Guoxiang in Huaxia's happy industry, analyzes the problem of accounting selection of backdoor listing, and focuses on the purchasing method. The reverse purchase method and the equity transaction law are three different ways to deal with the backdoor listing accounting, and the differences between the accounting consequences and the economic consequences. The results show that under the purchase method, the combined assets are measured at fair value. If the fair value is much higher than the book value, the enterprise will charge more depreciation and amortization in the future. The difference between the combined cost and the fair value of the identifiable net assets of the purchased method will be recognized as goodwill, and the goodwill will face the risk of impairment in the future. This will have a very adverse impact on the future development of enterprises; in contrast, the equity transaction law is the most favorable combined accounting treatment method because it does not take much depreciation and amortization, nor does it recognize huge goodwill.
【作者单位】：开封大学财政经济学院;
【分类号】：F275

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