企业反向购买间接上市的会计处理研究

发布时间：2018-04-16 04:37

本文选题：反向购买 + 合并财务报表　；参考：《西南交通大学》2014年硕士论文

【摘要】：美国资本市场早在1934年就出现了反向购买,1993年,随着我国资本市场的不断发展,我国首个反向购买上市的案例出现,在2008年的《企业会计准则讲解》中首次提出反向购买交易的规范,资本市场上通过反向购买实现借壳上市的方式成为各方关注的焦点。但企业会计准则中的相关规定不完善,相关的会计处理不统一、不规范,这严重损害了投资者的利益和整个资本市场的稳定。本文通过案例分析的方法,对近期反向购买间接上市的案例进行分析,结合对国际财务报告准则、企业会计准则讲解的研究,提出反向购买间接上市会计处理的方法,为反向购买间接上市的会计处理提供借鉴。通过对反向购买间接上市会计处理的研究,结合实务中的案例分析,本文提出： (1)《企业会计准则讲解》(2013)关于反向购买间接上市的会计处理指南,主要是借鉴国际财务报告准则的研究成果,对会计实务进行了规范,由于各国在经济环境、法律制度、财务报表息使用者和会计人员的素质等方面存在着不同的差异,对于国际财务报告准则中关于反向购买会计处理的指引,不太符合国内经济实际情况和监管环境的规定,建议根据国内实务情况,进行中国特色的处理。 (2)在反向购买间接上市的会计处理中,合并财务报表股本的列示应根据合并后法律上的母公司股本数列示,在财务报表附注中披露期初股本数的计算过程,有利于财务报表使用者的理解与判断。 (3)在反向购买间接上市的会计处理中,每股收益的计算,应根据重组方案的实际情况,考虑资产置换,收购原上市公司股东股权,现金对价等因素确定计算每股收益的加权股本数,客观的反映合并后的上市公司每股收益,盈利能力。
[Abstract]:As early as 1934, reverse buying occurred in the American capital market. In 1993, with the continuous development of China's capital market, the first reverse purchase listing case appeared in China.In the "Enterprise Accounting Standard explanation" in 2008, the specification of reverse purchase transaction was first put forward, and the way of backbuying and backdoor listing in the capital market became the focus of attention.However, the relevant provisions in the accounting standards of enterprises are not perfect, and the related accounting treatment is not uniform and standardized, which seriously damages the interests of investors and the stability of the whole capital market.Through the method of case analysis, this paper analyzes the case of indirect listing of reverse purchase in the near future, combined with the research on the international financial reporting standards and the explanation of accounting standards for enterprises, and puts forward the accounting treatment method of indirect listing of reverse purchase.For the reverse purchase of indirect listing accounting treatment to provide reference.Through the research on the indirect listing accounting treatment of reverse purchase, combined with the case analysis in practice, this paper puts forward the following points:The Accounting treatment Guide on indirect listing of reverse purchase mainly refers to the research results of international financial reporting standards and standardizes the accounting practice. Due to the economic environment and legal system of various countries,There are different differences in the quality of financial statement users and accountants. The guidelines on reverse purchase of accounting in the international financial reporting standards do not conform to the actual domestic economic situation and the regulatory environment.It is suggested that Chinese characteristics should be dealt with according to the domestic practice.(2) in the accounting treatment of reverse purchase of indirect listing, the listing of the share capital of the consolidated financial statements shall be disclosed in the notes to the financial statements on the basis of the number of shares owned by the parent company after the merger, and the calculation process of the stock capital at the beginning of the period shall be disclosed in the notes to the financial statements.It is beneficial to the understanding and judgment of the users of financial statements.In the accounting treatment of indirect listing of reverse purchasing, the calculation of earnings per share shall, according to the actual situation of the reorganization scheme, take into account the replacement of assets and the acquisition of shareholders' equity in the original listed company,Cash consideration and other factors determine the weighted share number of earnings per share and objectively reflect the earnings per share and profitability of the combined listed companies.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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