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本文从证券回购交易的基本功能、雷曼“回购105”交易情况及其对财务报表的影响出发,分析了雷曼对“回购105”的会计处理所依据的会计准则和法律因素在会计定性中扮演的角色,揭示了回购交易在法律与会计定性上的冲突,评述了“沃鲁卡斯报告”的调查思路,总结了此事件对证券市场各方参与者的警示。
Based on the basic functions of the securities repurchase transaction, the Lehman “repurchase 105 ” transaction situation and its impact on the financial statements, this article analyzes the accounting principles Lehman adopts on the “Repurchase 105” accounting treatment And legal factors play an important role in the accounting characterization. It reveals the conflict between legal and accounting repurchase transactions, reviews the investigation of “Volucas ’report ”, summarizes the impact of this event on the participation of all parties in the securities market Who’s warning.