Exploration of Accounting Treatment for Material Assets Reorganization

• 来源期刊: 中国注册会计师
• 年，卷（期）: 2021,（3）
• 页码范围: 3
• 页数: 1页
• 语种: 中文

摘要

Asset reorganization is one of the important ways of resource allocation, especially in the public securities market. Various asset reorganizations inevitably become indispensable transactions in the capital market, which causes the problem of how to properly treat and reflect them in the financial accounting. The accounting treatment for most of the asset reorganizations can refer to the corresponding accounting standards that are directly applicable.