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随着清华同方采用换股方式吸收合并鲁颖电子的成功,我国越来越多的上市公司采用该种方式进行并购,在证券市场上产生了很大的影响,对证券监管部门、会计准则制定机构等也提出了诸多前所未有的问题。所以,这一部分拟对已出现的若干起换股并购的案例进行分析研究,着重阐述换股并购涉及的有关财务会计问题,该部分是本文的重点,将试图回答这样一个问题:换股并购的会计处理,究竟适用购买法还是权益集合法?
With the adoption of Tsinghua Tongfang’s share exchange method to absorb the success of Lu Ying Electronics’ merger, more and more listed companies in China adopt this method to conduct mergers and acquisitions, which has a great impact on the securities market, and the establishment of securities regulatory authorities and accounting standards. Institutions also raised many unprecedented issues. Therefore, this section intends to analyze and study the cases of several stock exchanges that have emerged, and focuses on the relevant financial accounting issues involved in share exchange mergers and acquisitions. This section is the focus of this article and will attempt to answer such a question: Accounting treatment, whether to use the purchase method or the equity collection method?