浅析煤炭资源整合企业对回购式股权投资的会计处理

回购式股权投资,一种普遍的做法是,大都以信托计划持股的方式,投资某个公司或项目,投资方按照约定在某段时间内持有股权并且取得相应的回报,到期后,则由融资方回购股权。

The repo-style equity investment,a common practice is that most of the way holding in trust plan,invest in a com-pany or project,the investor in accordance with the agreement to hold a certain time and get the appropriate return on equity to period,by the financing party repurchase shares.