企业会计准则第号Accounting standards for Enterprises No second.docx
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企业会计准则第号Accounting standards for Enterprises No second.docx
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企业会计准则第号AccountingstandardsforEnterprisesNosecond
企业会计准则第2号(AccountingstandardsforEnterprisesNo.second)
TheaccountingstandardsforEnterprisesNo.second-long-termequityinvestment
generalprovisions
Article1inordertoregulatetherecognitionandmeasurementofthelong-termequityinvestmentandthedisclosureofrelevantinformation,"accordingtotheaccountingstandardsforenterprises-BasicStandards",thesestandardsareformulated.
Secondthefollowingitemsshallbesubjecttootherrelevantaccountingstandards:
(a)translationoflongtermequityinvestmentsinforeigncurrency,for"EnterpriseAccountingStandardsNo.nineteenth-foreigncurrencytranslation".
(two)thiscriteriondoesnotregulatethelong-termequityinvestment,forthe"EnterpriseAccountingStandardsNo.twenty-second-recognitionandmeasurementoffinancialinstruments".
Thesecondchapterinitialmeasurement
Theformationoflong-termequityinvestmenttomergethirdenterprises,inaccordancewiththefollowingprovisionsshalldeterminetheinitialinvestmentcost:
(a)abusinesscombinationunderthesamecontrol,themergingpartytopaycash,transferofnoncashassetsorliabilitiesforconsolidationofprice,shallonthecombiningdateinaccordancewiththeowner'sequityofthemergedtheshareofthebookvalueofthelong-termequityinvestmentastheinitialinvestmentcost.Initialcostofthelong-termequityinvestmentandthepaymentincash,transferofnoncashassetsandthedifferencebetweenthebookvalueofthedebttobear,shouldadjustthecapitalsurplus;capitalreserveisinsufficienttooffset,theretainedearningsadjustment.
Thecombinedpartytoissueequitysecuritiesasthemergerconsideration,shallonthecombiningdateinaccordancewiththeowner'sequityofthemergedtheshareofthebookvalueastheinitialcostofthelong-termequityinvestment.Inaccordancewiththetotalparvalueofthesharesissuedasequity,thedifferencebetweentheinitialcostofthelong-termequityinvestmentandtotalfacevalueofthesharesissued,itshalladjustcapitalsurplus;capitalreserveisinsufficienttooffset,theretainedearningsadjustment.
(two)nonbusinesscombinationunderthesamecontrol,thepurchaseratthedateofpurchaseshallbeinaccordancewiththe"EnterpriseAccountingStandardsNo.twentiethenterprisesmerge"determinethemergercostastheinitialcostofthelong-termequityinvestment.
Fourthbesidesthelong-termequityinvestmentsformedbythemergerofenterprises,long-termequityinvestmentobtainedbyothermeansshallbeascertainedinaccordancewiththefollowingprovisionsofitsinitialinvestmentcost:
(a)longtermequityinvestmentincashpaymentmade,shallbeinaccordancewiththeactualpaymentofthepurchasepriceastheinitialinvestmentcost.Theinitialcostofthelong-termequityinvestmentincludesdirectlyrelatedexpenses,taxesandothernecessaryexpensesmade.
(two)longtermequityinvestmentinissuingequitysecurities,shallbeissuedinaccordancewiththefairvalueoftheequitysecuritiesastheinitialinvestmentcost.
(three)thelong-termequityinvestmentinvestor,shallbestipulatedintheinvestmentcontractoragreementvalueastheinitialinvestmentcost,butthevaluestipulatedinthecontractoragreementisnotfairexcept.
(four)longtermequityinvestmentobtainedbytheexchangeofnonmonetaryassets,theinitialinvestmentcostshallbeinaccordancewiththe"EnterpriseAccountingStandardsNo.seventh-exchangeofnonmonetaryassets"todeterminethe.
(five)longtermequityinvestmentobtainedbydebtrestructuring,theinitialinvestmentcostshallbedeterminedinaccordancewiththe"EnterpriseAccountingStandardsNo.twelfthdebtrestructuring".
Thesubsequentmeasurementofthethirdchapter
Thefifthfollowinglong-termequityinvestmentsshall,inaccordancewiththeprovisionsofarticleseventhofthiscode,accountedforusingthecostmethod:
(a)investmentcompaniestolong-termequityinvestmentinvestmentunitstoimplementcontrol.Controlisthepowertogovernthefinancialandoperatingpoliciesofanenterprise,soastoobtainbenefitsfromitsbusinessactivities.Iftheinvestingenterprisecancontrolaninvestedentitytheinvestedentity,itssubsidiaries,investmententerprisesshallsubsidiariesinconsolidatedfinancialstatements.Longtermequityinvestmentsinsubsidiaries,shallbeaccountedforusingthecostmethodrequiredbythestandards,whenpreparingconsolidatedfinancialstatementsadjustedinequitymethod.
(two)investmententerprisehasnocommoncontrolorsignificantinfluenceovertheinvestee,andinthelong-termequityinvestmentintheactivemarketprice,nofairvaluecannotbereliablymeasured.Commoncontrol,
Isinaccordancewiththecontractofaneconomicactivitycommoncontrol,needtosharecontroloftheinvestmentsideagreedtoexistonlyintheimportantfinancialandoperatingdecisionsrelatingtotheeconomicactivities.Aninvestingenterpriseandotherpartiestobeinvestmentunitstoimplementcommoncontroloftheinvestedentityforitsjointventure.Significantinfluencereferstothefinancialandoperatingpoliciesofanenterpriseparticipateinthedecision-makingpower,butcannotmakecontrolorjointcontroltogetherwithotherpartiesofthesepolicies.Theinvestingenterprisecanexertsignificantinfluenceovertheinvestee,theinvestedentityforitsjointventure.
Sixthindeterminingwhethertoinvesttheunittoimplementthecontrolorsignificantinfluence,shouldconsidertheinvestmententerprisesandotherpartiesheldbytheSwitchingCompanyinvestmentunitsinthecurrentperiodbonds,warrantsandotherfactorsintheimplementationofpotentialvotingrights.
Along-termequityinvestmentofseventhaccountedforusingthecostmethodshallbevaluedinaccordancewiththeinitialinvestmentcost.Ordisinvestmentsshalladjustthecostofthelong-termequityinvestment.Bycashdividendsorprofitsdeclaredtodistributebytheinvestedunit,recognizedasthecurrentinvestmentincome.Theinvestmententerpriseinvestmentincomerecognizedallocationsonlyproducedbytheinvesteeafterthecumulativenetprofit,profitorcashdividendreceivedinexcessofsuchamountsastorecovertheinitialinvestmentcost.
Eighthinvestmentinthelong-termequityinvestmententerpriseinvestmentunithasjointcontrolorsignificantinfluence,shouldbeinaccordancewiththestandardsofninthtothirteenth,usingtheequitymethodofaccounting.
Ninthinitialcostoflongtermequityinvestmentismorethantheinvestingenterpriseattributableinvestmentunitofthefairvalueoftheidentifiablenetassetsoftheshare,donotadjusttheinitialcostofalong-termequityinvestment;initialcostofalong-termequityinvestmentislessthantheinvestmentinvestedafairvalueoftheidentifiablenetassets,thedifferenceshouldbeincludedinthecurrentprofitsandlosses,thecostofthelong-termequityinvestmentandadjustment.Isthefairvalueofidentifiablenetassetsoftheinvestedentity,shallbeinaccordancewiththe"EnterpriseAccountingStandardsNo.twentiethenterprisesmerge"todeterminetherelevantprovisions.
Tenthinvestmententerprisestoobtainlong-termequityinvestment,shouldbeinaccordancewiththenetprofitorlossshouldenjoyorshareoftheinvestedunittoachievetheshare,confirmthecarryingvalueoftheinvestmentprofitsorlossesandadjustmentoflongtermequityinvestment.Accordingtotheinvestmententerpriseinvestmentunitprofitsorcashdividendsdeclaredtodistributecalculatesitsshare,acorrespondingreductioninthebookvalueoflong-termequityinvestment.
Eleventhinvestmententerprisesconfirmthenetlossesoftheinvestedenterprise,shallbebasedonthebookvalueofthelong-termequityinvestmentandotherformsoflong-termequityinvestmentisanetinvestmentunitisreducedtozerolimit,unlesstheinvestingenterprisehastheobligationtoundertakeextralosses.Afterthenetprofitoftheinvestedentity,theinvestmentcompaniestoshareprofitsoffsetsagainstitsunrealisedlossesafterthesharerecoveryconfirmation,shareofprofits.
Twelfthinvestmententerprisesinvestedpershareofthenetprofitsandlossesrecognised,fairvalueshouldbetogetinvestmentbyallidentifiableassetsoftheinvestedentitybasedonthenetprofitoftheinvestedentityisadjustedafterconfirmation.Theinvestedentitybytheaccountingpoliciesandaccountingperiodandinvestmententerprisesarenotthesame,shouldbeadjustedtotheinvestedentity'sfinancialstatementsinaccordancewiththeinvestmententerpriseaccountingpoliciesandaccounting,andrecognizetheinvestmentprofitsorlosses.
Articlethirteenthoftheinvestedentityotherthanthenetprofitsandlossesoftheinterestsoftheownerofotherchanges,shouldadjustthebookvalueofthelong-termequityinvestmentandincludedintheowner'sequity.
Fourteenthinvestmententerprisesduetoreduceinvestmentontheinvestmentunitnolongerhasjointcontrolorsignificantinfluence,andinthelong-termequityinvestmentintheactivemarketprice,nofairvaluecannotbereliablymeasured,shouldbereplacedbycostmethod,andthebookvalueofthelong-termequityinvestmentundertheequitymethodisinaccordancewiththeinitialinvestmentcostcostaccountingmethod.
Duetothereasonssuchasadditionalinvestmenttobeinvestmentunitstoimplementjointcontrolorsignificantinfluencebutnotcontrol,shouldbereplacedbyequitymethod,andthebookvalueofthelong-termequityinvestmentcostmethodorinaccordancewiththe"EnterpriseAccountingStandardsNo.twenty
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