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本文首先介绍了IFRS3(企业合并)中关于反并购(reverse acquisition)会计处理的有关规定,包括反并购(reverse acquisition)的概念及特点、企业合并成本的计量、合并财务报表的编制及陈述和少数股东权益的处理等四个方面;然后分别从收购方和被收购方的认定条件、控制目的和会计主体假设等三个方面对IFRS3中有关反并购会计处理规定存在的不完善之处进行了分析。
This paper first introduces the relevant provisions of IFRS3 (mergers and acquisitions) on the accounting of reverse acquisition, including the concept and characteristics of reverse acquisition, the measurement of the cost of the business combination, the preparation and presentation of the consolidated financial statements and the minority The disposal of shareholders’ equity and other four aspects; then from three aspects of the conditions of acquisition and acquisition of the acquirer, the purpose of control and the assumption of accounting subjects, IFRS3 anti-mergers and acquisitions accounting treatment of the existence of imperfections were analyzed .