Swifty Utilities Free programs.
You're right, it doesn't exaxtly convert. You will need extract to layers, extract movie clips and unlock swf.
These programs will let you have all your art and information but you will still need to put the action script back in. After you extracted the clips you must import them into flash, swf files are compressed you can't just convert them back to fla.
Kinda like converting mp3s back to sound files, you lose quailty.
Hope that helps
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