企业会计准则第号Accounting standards for Enterprises No secondWord文档下载推荐.docx

企业会计准则第号Accounting standards for Enterprises No secondWord文档下载推荐.docx

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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;

（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"

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