借壳上市相关会计处理问题解析

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	借壳上市相关会计处理问题解析
	邱月华
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hljc201006018&dbcode=CJFQ&dbname=CJFQ2010
	2012-06-05 ; 2012-06-05
关键词	借壳上市反向购买法权益性交易法经济后果 back-door listing reverse acquisition method equity transaction method economic consequences F275 F832.5
其他题名	The Interpretation of the Back-door Listing’s Accounting Treatment
中文摘要	借壳上市是近年来资本市场的热门话题之一。根据企业会计准则,若作为壳公司的上市公司构成业务,借壳上市会计处理采用反向购买法,否则借壳上市会计处理将适用权益性交易法。不同的借壳上市会计处理方法产生的经济后果是不一样的。会计监管部门应加大监管力度,以规范企业借壳上市的会计处理方法。; Back-door listing is one of the hot topics of capital market in recent years.According to Accounting Standards for Business Enterprises of China,if the list company as a shell company meets the definition of a business,the accounting method of back-door listing is reverse acquisition method.Otherwise,the equity transaction method should be used.Different accounting methods of back-door listing have different economic consequences.So the accounting regulators should enhance the supervision in order to regulate the accounting treatment of back-door listing.; 【作者单位】集美大学工商管理学院；【作者英文名】QIU Yue-hua(School of Business Administration,Jimei University,Xiamen 361021,China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/13993]
专题	集美大学
推荐引用方式 GB/T 7714	邱月华. 借壳上市相关会计处理问题解析[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hljc201006018&dbcode=CJFQ&dbname=CJFQ2010,2012, 2012.
APA	邱月华.(2012).借壳上市相关会计处理问题解析.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hljc201006018&dbcode=CJFQ&dbname=CJFQ2010.
MLA	邱月华."借壳上市相关会计处理问题解析".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hljc201006018&dbcode=CJFQ&dbname=CJFQ2010 (2012).