Research On The Accounting Method Of Back-door Listing

At the end of each year, the shell company will be hyped in turn. In2011, China Securities Regulatory Commission issued "On Modifying the decision about restructuring and financing of listed companies " In the decision, it rules that in the future which company wants to Back-door listing will execute the IPO convergence criteria in corporate governance, information disclosure, etcBut it did not effectively curb speculation. According to the statistics, From2008to2012,there are more than90cases, all of them took the principle of equity trading. This paper thinks that there exist intrinsic link.U.S. accounting standards and international accounting standards have successively abolished the combination with the rights and interests. Previously due to the special national conditions in China and the development of capital markets, the combination with the rights and interests and the principle of equity trading have been retained. But it has been nearly10years ago, even in2008introduced a special accounting standards about enterprise restructure.It has been nearly6years from now. This paper argues that abolishing the combination with the rights and interests and the principle of equity trading can be on the agenda, at least, the theoretical research should be on the agenda. But in recent years, the papers rarely discussed these problems.This paper stands in the angle of the regulation and protecting the interests of the investors, through research and analysis, pointing out that the combination with rights and the principle of equity trading is not reasonable. At the same time, abolishing the combination of the rights and interests and the principle of equity trading, amortizing the goodwill is essentially good to the company’s business。The structure of this paper is divided into the following sections:The first part, introduction. Mainly on the research background and research significance, literature review at home and abroad were briefly summarized.The second part, compare domestic and international accounting standards regulations. For Hong Kong and abroad, as well as our country is analyzed by the evolution of the relevant accounting standards, points out the similarities and differences, for the next part of the analysis. The third part, points out the accounting treatment of controversial issues.Carried on the detailed analysis about these issues and a simple example to analyze the specific impact of the financial statements, this part is the core of this article.The fourth part, combining the reality makes a further thinking.The fifth part, conclusion. Review and summarize the full text.