The Research On HEILAN HOME Co.,Ltd. Reverse Purchased Goodwill Accounting

At present,China's enterprises which using Initial Public Offerings way to direct listing got many unfavorable factors,such as high threshold,high cost,long cycle and other factors,more and more enterprises will choose to merger through reverse purchase transaction form to become a listed company.Although the merger and reorganization of enterprises have a variety of forms,but for reverse purchase,as one of the optional forms,because of its existence is practical necessity and relatively complicated,has received extensive attention from the circles of theory and practice.Moreover,due to China's enterprises are in the high frequency of the backdoor listing,reverse purchase,as it is a kind of more complex way of mergers and acquisitions of enterprises,has more and more initiative than in the past.Compared with the present situation,the research on the reverse purchase of enterprises in the process of formulating and applying the accounting standards in our country is relatively backward.Especially in the accounting practice,the accounting method of reverse purchase business is often inconsistent.Our accounting system is in the environment which is gradually relatively convergenced to the international accounting standards system,how to regulate the accounting practice operation process,to improve the authority and accuracy of accounting information on the basis of the problem,and how to handle the merger goodwill,has become great problems of China's accounting theory and practice in the current.With the increase of the case of the domestic reverse purchase backdoor listing and the development of in-depth study of various aspects,I believe this will conducive to the further improvement of China's accounting standards system.This paper selects the HEILAN HOME CO.,LTD.reverse purchase the Canal Scientific And Technological Co.,Ltd.as a typical case of anatomy.The first part is the introduction,which mainly states the purpose and significance of the topic,the status at China and abroad,the research content and the methods used in this paper;The second part is the description of the theoretical basis and the concept of interpretation,especially defined the connotation and extension definition of “reverse purchase”,and states the necessity and feasibility of its development,the current accounting treatment method of China's reverse purchase;The third and fourth part analyzes the case of HEILAN HOME CO.,LTD.reverse purchase the Canal Scientific And Technological Co.,Ltd.extended goodwill accounting problems of reverse purchase in our country,and analyzes the research on the urgent and necessary;The fifth part is the case study draws inspiration and suggestions,through the analysis of the HEILAN HOME CO.,LTD.reverse purchase the Canal Scientific And Technological Co.,Ltd.It may exist certain estimation error,I hope this research experience of that case,could conducive to solve the purchase of goodwill accounting problems in Chinese enterprises reverse,and at the same time,could put some reference opinions to gradually improve Chinese reverse purchase accounting system forward.