A Listed Company Is The Acquisition Of Certain Accounting And Financial Issues

Every enterprise has motives and takes actions to gain profits by itself, while acquisition is another explanation of such motives and actions.To establish the value-finding and evaluating system of listed companies will give full play to the function of optimizing the allocation of resources of capital market. In the process of acquisition of listed companies, evaluating the value of the target company is considered to be at core of acquisition and transaction. And the evaluating results will usually determine the transaction price of both sides.We should improve the legal system favorable to the steady and healthy development of capital market. And hence, consolidated accounting standards are in urgent need in China.Listed companies should take measures to ensure the reality, accuracy, integrity and promptitude of disclosure of information. To offer information users legal, real, integral and useful information and satisfy their needs is critical to the steady and healthy development of capital market. This thesis contains three parts:Part One Pricing Target Companies on the Acquisition through Agreement Above all, this part illustrates connotations of the price on the acquisition through agreement on the basis of explanation of the price on the acquisition through agreement and its types and factors influencing the price of target companies.Then, this part highlights the analysis, evaluation and choice of value-evaluating methods of target companies, and makes analysis of the data of transferring prices of state-owned stocks in 30 listed companies. Finally, this part proposes countermeasures and suggestions in response to the problems arising in pricing target companies on the acquisition through agreement.Part Two Acquisition of Listed Companies and Consolidated Accounting Above all, among "basic questions", this part defines consolidated accounting and statements of consolidated accounting and illustrates the interrelated relationships between different consolidating ways and consolidated accounting or statements of consolidated accounting.Then, among "several focal questions", this part mainly expounds purchasing methods, pooling of interest methods, the theory of consolidated accounting, fair value and goodwill.Finally, within the framework of designing standards of consolidated accounting and modifying related accounting standards, this part studies policy orientations of "basic questions" and "several focal questions".Part Three Disclosure of Information about Acquisition of Listed CompaniesAbove all, this part compares disclosure of information about acquisition of listed companies with that of other foreign companies and makes simple comments on it.Then, this part proposes that disclosure of information about acquisition of listed companies should not only abide by general principles of issuing and exchanging securities, but also reflect the four principles of honesty, profundity, prominence, and protecting the weaker side.Finally, this part proposes such views as legislation of disclosure of information about acquisition of listed companies, and security system in accordance with the characteristics of Chinese Stock Market.Taking the whole thesis into consideration, the thesis has the following five major new ideas:A. The author chooses 30 listed companies to deal with their data of transferring price of state-owned stocks, so the analyzed results have data base and the views the author hold are more dependable and forcible.B. The author draws a diagram showing the process to choose major price-evaluating methods. He thinks that in practice, one should determine a major method according to the actual situation beforehand, choose several appropriate methods to evaluate, compare and verify the price, and thus determine the evaluating results in the end.C. The author discusses the choice of consolidating methods in terms of the fact that acquired companies have the tendency to choose methods on the condition of having...