Jiujiujiu Co., Ltd. Reverse Purchased Goodwill Accounting Research

In order to expand the business to meet the needs of public financing has been favored, with the development of capital markets, financial instruments are also quite diverse. But the capital market is constantly changing, the appropriate policies and regulations are constantly changing, corporate finance has brought some problems. Achieve backdoor listing through a reverse purchase, it is possible to save costs and improve efficiency, it is one of the means of corporate finance. Although the Commission to improve the standard backdoor listing, but the situation compared to IPO audit queue, the reverse way to buy is still a great advantage. Academic study of reverse purchase more concentrated in the discussion, merger synergies and other motives and combined shell resources, and for the reverse purchase accounting, goodwill accounting in particular, research is relatively weak, there are some the dispute, which has certain research value. Jiujiujiu Co., Ltd. merger belongs to a business in the form of joint-stock company of reverse purchase, final confirmation of goodwill and that reflected in the consolidated financial statements, provided valuable experience for research reverse purchase accounting, is a typical case of reverse purchase.First is the introduction, content and method in the study of an overall grasp of the and find the direction for needed research. Reverse purchase and case analysis to study the accounting treatment for goodwill. Jiujiujiu Co., Ltd. introduced the basic situation of the reverse buying, and analysis of the reverse purchase specific programmes, based on the combination of Jiujiujiu Co., Ltd. stakes horses to reverse nature of purchased goodwill of study and put forward their own views. Understanding reverse Jiujiujiu Co., Ltd. purchased the basic situation, the explore Jiujiujiu Co., Ltd. purchased the reverse of goodwill accounting. Merged from the choices of accounting methods, determination of the cost of, the determination of identifiable net assets by buyers, reverse-subsequent processing of purchased goodwill and accounting reports on this reverse purchase Jiujiujiu Co., Ltd. research on goodwill accounting. Finally, using the method of combining theory and practice, analyze the causes of problems and reverse purchase goodwill, and suggestions for related questions. Through sections of research, reverse of accounting for purchased goodwill research conclusions reached, and to identify future research directions.