本文選題：反向　切入點：并購　出處：《財務與會計》2013年02期 　論文類型：期刊論文

【摘要】：正反向并購屬于非同一控制下企業(yè)合并的一種特殊情況�！镀髽I(yè)會計準則》沒有對反向并購會計的相關處理做出明確規(guī)定,《企業(yè)會計準則講解》中則規(guī)定:非同一控制下的企業(yè)合并,以發(fā)行權益性證券交換股權方式進行的,通常發(fā)行權益性證券的一方為購買方。但在某些企業(yè)合并中,發(fā)行權益性證券的一方會因其生產(chǎn)經(jīng)營決策在合并后被參與合并的另一方所控制,發(fā)行權益性的一方雖然為法律上的母公司,但實為會
[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.
【作者單位】： 浙江工商大學財務與會計學院;
【分類號】：F233
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本文編號：1636342