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在上市公司购并业务中,除了合并会计报表外,长期投资尤其是投资价差的确认与计量恐怕也是一件较为棘手的问题。本文拟对上市公司收购带有控股子公司的公司时,由于会计政策变更使上市公司长期投资及投资价差的确认与计量以及收购当年会计政策及相关问题所引起的投资价差的修正与再修正问题作些探讨。
In the merger and acquisition business of listed companies, in addition to the consolidation of accounting statements, the identification and measurement of long-term investment, especially investment spread, may also be a more intractable problem. This article proposes to rectify and revise the investment spread caused by the listed company’s acquisition of a company with holding subsidiary due to the change of accounting policy to confirm and measure the long-term investment and investment spread of listed company and the accounting policy and related issues in the year of acquisition. Make some discussion.