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上市公司在重大资产重组时需要向中国证监会报送备考财务报表。根据相关规定,备考报表是“假定置换进入股份公司资产、业务的现时架构在申请公开发行股票披露的会计报表报告期期初已存在”而编制的财务报表,除此假定条件规定外,证监会和财政部对如何编制备考财务报表均没有明确的规定。在会计实务中,上市公司对备考财务报表的处理存在多样性。备考财务报表会计处理的多样性与重大资产重组的会计模式存在关联。2013年沪、深两市58份重组上市备考报表公告显示,重大资产重组模式一般分为:同一控制下合
The listed company needs to submit the pro forma financial statements to the CSRC for major assets reorganization. According to relevant regulations, the pro forma statement is the financial statement prepared in the light of the assumption that the current structure of the current replacement of the assets of the joint stock company that entered into the joint stock company enters the business of applying for public offering of shares has existed at the beginning of the reporting period. Unless otherwise provided, There will be no clear rules on how to prepare pro forma financial statements with MOF. In accounting practice, listed companies have different treatment of pro forma financial statements. There is a correlation between the diversity of accounting treatments in pro forma financial statements and the accounting model of material asset restructuring. In 2013, the announcement of the 58 reorganization listed examination reports in Shanghai and Shenzhen showed that the major asset reorganization modes are generally divided into: under the same control