Research On Some Accounting Problems Of Asset Reorganization

With the reform on state-owned enterprises and the development of stock market in China, asset reorganization in listed company happened repeatedly. The wave of asset reorganization requires corresponding reform on accounting.Began with analyzing asset reorganization's impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting. On basis of the analysis and asset reorganization practice in China, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company. At the same time, this paper has an elaborate discuss on Management Buy-Out (MBO) which has been increasingly frequent in China.