Asset Restructuring Of Certain Accounting Issues

Asset reorganization remains immature in China, and there are many problems unsettled. The aim of this thesis is to approach the accounting problems in asset reorganization based on the general discussion of types and impetus of asset reorganization. The thesis consists of 4 parts.The first part discusses types and reasons of asset reorganization. The types of asset reorganization includes expansion and contraction. The impetus of asset reorganization includes external cause and internal cause. External cause results of the society, and internal cause results of the business.The second part discusses asset reorganization of related party transaction. Because there are relations between asset organization and related party transaction, and related party transaction is not asset reorganization in essence, so related party transaction becomes a independent part in this thesis. This part includes related party transaction, the main type of asset reorganization of related party and the problems of asset reorganization of related party.The third part discusses several accounting problems of asset reorganization. It includes merger and acquisition's accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push-down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization.The forth part discusses measures of perfection of asset reorganization. The use of these measures can standardize the action of asset reorganization.