反向购买在企业并购活动中并不少见,《企业会计准则讲解》对其特殊的会计处理做了规范,但没有提到具体的会计处理办法。本文通过例子分别列出个别报表、合并报表的处理具体过程,方便大家掌握理解。 Reverse purchase is not uncommon in the M & A activities of enterprises, “Enterprise Accounting Standards” to regulate its special accounting treatment, but did not mention the specific accounting treatment. In this paper, examples of individual statements were listed separately, the consolidated statements of the specific process of handling, to facilitate understanding.