發(fā)布時(shí)間：2018-05-14 14:25

  本文選題：借殼上市 + 企業(yè)合并��； 參考：《財(cái)會(huì)月刊》2017年04期

【摘要】：本文基于華夏幸�；鶚I(yè)借殼ST國(guó)祥上市的案例,對(duì)借殼上市會(huì)計(jì)選擇問(wèn)題進(jìn)行分析,重點(diǎn)分析了購(gòu)買法、反向購(gòu)買法和權(quán)益性交易法三種不同的借殼上市會(huì)計(jì)處理方法的具體處理過(guò)程,以及由此所造成的會(huì)計(jì)后果與經(jīng)濟(jì)后果的差異。結(jié)果表明:在購(gòu)買法下,合并資產(chǎn)按公允價(jià)值計(jì)量,如果公允價(jià)值遠(yuǎn)高于賬面價(jià)值,企業(yè)在未來(lái)將計(jì)提更多的折舊和攤銷;在反向購(gòu)買法下,合并成本與被購(gòu)買法可辨認(rèn)凈資產(chǎn)公允價(jià)值之間的差額將被確認(rèn)為商譽(yù),商譽(yù)在未來(lái)面臨減值風(fēng)險(xiǎn),如果合并過(guò)程中產(chǎn)生了巨額商譽(yù),這對(duì)企業(yè)未來(lái)的發(fā)展將產(chǎn)生非常不利的影響;相比之下,權(quán)益性交易法不多計(jì)提折舊和攤銷,也不確認(rèn)巨額商譽(yù),是最為有利的合并會(huì)計(jì)處理方法。
[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.
【作者單位】： 開(kāi)封大學(xué)財(cái)政經(jīng)濟(jì)學(xué)院;
【分類號(hào)】：F275

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張?zhí)沼?;權(quán)益性交易的界定及其會(huì)計(jì)處理探討[J];商業(yè)會(huì)計(jì);2010年12期

2 婁欣軒;王明明;;淺析權(quán)益性交易的會(huì)計(jì)處理[J];財(cái)會(huì)學(xué)習(xí);2011年12期

3 張躍恒;;淺析權(quán)益性交易[J];魅力中國(guó);2009年30期

4 潘煥娣;牟宏偉;;權(quán)益性交易原則的應(yīng)用——基于不喪失控制權(quán)情況下處置部分對(duì)子公司投資的會(huì)計(jì)處理[J];財(cái)會(huì)研究;2012年08期

5 陳沛;辛海霞;;不喪失控制權(quán)情況下處置子公司股權(quán)探析——基于權(quán)益性交易原則[J];會(huì)計(jì)之友;2013年10期

6 秦洪平;;權(quán)益法下對(duì)被投資方權(quán)益性交易的“視角差異調(diào)整”[J];財(cái)會(huì)月刊;2013年15期

7 田e，

本文編號(hào)：1888229