Research on the Accounting Treatment of Consideration in Share-trading Reform

Since April 29, 2005, China begin the share-trading reform in stock market, the process of this reform is basically accomplished by the payment of the consideration that is from non-tradable shareholders to tradable shareholders. And its relevant accounting treatment is standardized by "Interim Provisions on Accounting Treatment concerning Share-trading Reform of Listed Companies", issued 2006 by Ministry of Finance. However, as the overall deepening of the reform and the introduction of new measure attribute, fair value, in the china\´s latest Accounting Standard for Business Enterprises (ASBE), some more detail and more depth accounting treatment problems need urgently to be solved. This paper discusses about the accounting treatment, and put forward some suggestions under the new accounting standard