股权托管和股权远期转让相结合的方式,是指委托人将拟转让股权先委托受让方进行管理,即托管,托管期满再进行股权实际转让的并购方式。作为一种新的并购方式,目前其会计处理尚无明确的规定,存在较多需明确的地方,本文欲通过实例作一探讨。 The combination of equity custody and forward transfer of equity refers to the way in which the principal entrusts the transferee to manage the transfer of equity interests, namely, the custody and custody expiration and the actual transfer of equity interests. As a new way of mergers and acquisitions, there is no clear definition of the accounting treatment at present. There are more areas that need to be clarified. This article attempts to make an exploration through examples.