反向并购会计的几点探析

发布时间：2018-03-19 22:43

  本文选题：反向　切入点：并购　出处：《财务与会计》2013年02期 　论文类型：期刊论文

【摘要】：正反向并购属于非同一控制下企业合并的一种特殊情况。《企业会计准则》没有对反向并购会计的相关处理做出明确规定,《企业会计准则讲解》中则规定:非同一控制下的企业合并,以发行权益性证券交换股权方式进行的,通常发行权益性证券的一方为购买方。但在某些企业合并中,发行权益性证券的一方会因其生产经营决策在合并后被参与合并的另一方所控制,发行权益性的一方虽然为法律上的母公司,但实为会
[Abstract]:Positive and negative M & A is a special case of the merger of enterprises under the control of the same. The Accounting Standards for Enterprises do not make clear provisions on the related treatment of Accounting for reverse mergers and acquisitions, while the explanation of Accounting Standards for Enterprises stipulates that: not the same. Under the control of the merger of enterprises, In exchange for equity in the form of issuing equity securities, the buyer is usually the party issuing the equity securities. However, in the case of certain enterprise mergers, The party issuing an equity security will be controlled by the other party participating in the merger because of its production and operation decision after the merger. Although the party issuing equity is the legal parent company, it will.
【作者单位】： 浙江工商大学财务与会计学院;
【分类号】：F233
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本文编号：1636342