The Accounting Methods Research Of Backdoor Listing Company

The financial crisis spread throughout the whole world at the end of 2008, which break the IPO market in different countries. China’s IPO was announced the suspension in September 16,2008, and restart until June 29, 2009, which lasted nine months. Did not last too long, was born in China’s securities market in a short span of 20 years, November 16,2012 started the eighth IPO suspended. Backdoor listing has become not a significant way of enterprise to enter the capital market. The reverse acquisition has become the focus point in the capital market, which as the most popular way of backdoor listing. Choosing what way trading main body is a careful consideration for every backdoor company.This dissertation starts with traditional enterprise merge, backdoor listing and reverse acquisition theory. Choose the influence of backdoor listing to the accounting treatment, consolidated and other related issues as the research object. Also, this paper applies to Yindu Mining Ltd., backdoor Weida *ST as a case study to explore the rationality of the existing accounting standards. Analyze the current situation of Chinese enterprises backdoor listing model, motivation, etc., and then expand research on domestic and international accounting standards related to business combinations and backdoor listing norms. Emphasis analyzed the backdoor listing of the reverse acquisition of consolidated accounting method choice, the combination costs and the difference between monomer statements and consolidated. Case enterprise combining simulation analysis of the data processing, analysis and comparison of the purchase method, reverse the purchase method and the equity trading business in different accounting method arising backdoor listing, economic consequences. The backdoor listing companies favor is obtained using the conclusion of equity exchange act.