谈股权转让过程中资产评估结果的会计处理

The Accounting Treatment on Property Assessment in the Process of Equity Transfer

随着市场经济的不断发展,企业兼并、收购行为日趋频繁,股权转让成为股东行使股权经常而普遍的方式。本文针对股权转让过程中涉及的资产评估结果处理问题,结合新会计准则的实施,比较分析了新旧会计准则下股权转让当事三方的不同处理方式。

With the rapid development of market economy, the transfer of stock right has been more and more popular. Targeting the accounting treatment on property assessment in the process of transfer, this paper analyses the different ways between the new accounting standard and the old accounting standard.