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资本市场上,很多企业通过反向购买实现上市融资。由于反向购买业务的特殊性,也使得其会计处理也十分复杂,本文从会计处理的角度对反向购买进行探讨。
Capital markets, many companies through the reverse purchase to achieve listing and financing. Due to the particularity of the reverse purchase business, it also makes its accounting treatment is very complicated, this article discusses the reverse purchase from the accounting treatment point of view.