近期,据部分有证券资格的会计师事务所反映,对于非上市公司通过购买上市公司的股权、实现间接上市交易应当如何进行会计处理存在一些理解差别,希望能够予以明确。现就非上市公司购买上市公司股权实现间接上市交易的会计处理答复如下:一、非上市公司取得上市公司的控制权,未形成反向购买的,应当按照《企业会计准则第20号——企业合并》的规定执行。二、非上市公司以所持有的对子公司投资等资产为对价取得上 Recently, some certified public accounting firms have shown that there are some differences in understanding how non-listed companies should carry out accounting treatment through the purchase of shares in listed companies to realize their indirect listing transactions. We hope this can be clarified. The following is the accounting treatment of indirectly listed transactions in respect of the purchase of listed companies by non-listed companies as follows: I. For non-listed companies that have acquired the control of a listed company and have not made any reverse purchase, they shall, in accordance with Accounting Standards for Business Enterprises No. 20 - Merger "provisions of the implementation. Second, non-listed companies held by the investment in subsidiaries and other assets for the price obtained