Asset Restructuring Of Listed Companies The Financial Accounting Research

Asset reorganization is always the hot topic in the securities market. Like a double-edged sword,asset reorganization can improve industry structure of our country,but it may also be used to regulate profit by the listed companies,and will endanger the development of the securities market.so,how to strengthen rules to assets reorganization activities and reduce the room for listed companies to manipulate profit is an important issue of regulation of the securities market.This thesis starts with the relation between asset reorganization and accounting, bases on IAS and US GAAP ,refers to the relative reference in our country and same cases of ass(?)t reorganization of the listed companies in the year of 2003 .gives a discussion about the peculiar financial accounting problems in asset reorganization,and puts forward some accounting ways to improve the quality of asset reorganization.The whole thesis includes five chapters.In chapter 1,there is an introduction of the basic concept of asset reorganization and a discussion about the role of accounting in the process of reorganization and the challenges reorganization will give to accounting theory.Chapter 2 focuses on the four financial accounting problems that exist in every form of asset reorganization:assets valuation,purchasing date determination,information disclosure and profit manipulation.Two problems in M&A accounting are involved in chapter 3,The first is about the comparison and choice between purchasing method and equity combination method;the second is about good will accounting This chapter is the most importance part in the whole thesis.Chapter 4 focuses on the accounting problems of the other forms of assets reorganization. Such as the accounting procedure of a business isgment disposal and the. importance of information disclosure in divestiture, accounting of transferring shaft focuses on whether valuation basis should be changed with the changing of the shareholders.Asset exchange include two types -push-down accounting and it's advantages. Accounting of pure asset exchange also is discussed here.In the last chapter,there is an analysis of accounting ways for improving the quality of asset reorganization,and some suggestions for accounting regulations of assets reorganization,and some suggestions for accounting regulation of asset reorganization.