求一篇与会计准则相关的外文文献,有相应译文更好~
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发布时间：2022-04-25 19:54
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时间：2022-06-16 22:55
首先,同时发行A股和H股的上市公司,应利用会计*和会计估计?
答:内地企业在香港会计准则和财务报告准则等效实现,同时发行A股和H股的上市公司,除了一些长期资产减值损失关联方披露,以及回到两者的区别,对于相同的事务应该在A股和H股在财务报告使用相同的会计*和会计估计使用相同的确认、计量和报告可能不是在A股和H股的财务报告使用不同的会计处理。
第二,购买子公司少数股权在子公司应如何处理?企业或其分支机构进行企业重组和相关资产和负债应该如何调整账面价值?
(一)母公司购买子公司少数股权形成的长期股权投资应当按照“企业会计准则第2号——长期股权投资,”第四条的规定来确定他们的投资成本。
母公司在编制合并财务报表,由于购买少数股权的新长期股权投资按照新的所有权应该有权按比例分配的基础从购买日本的子公司(或合并)开始计算的净差额资产的比例应该调整权益的所有者(资本盈余),更少的稀释资本储备,调整留存收益。
这些规定仅适用于本法规定发布后发生的一个子公司购买少数股权交易发生之前,购买子公司少数股权的处理的事务没有按照上述原则,没有追溯调整。
(B)的企业的企业重组应评估以确认的资产、负债的价值,成本,成本区别他们的账面价值,业主的权利和利益应调整;企业进行企业重组的子公司,母公司应该一般按照“企业会计准则第1号解释说,“有关规定子公司确定长期股权投资的成本,长期股权投资的成本,账面价值之间的差额应当调整权益的所有者。
第三,合资公司的业务应该包括在合并财务报表的合并范围?
答:根据《企业会计准则第33号——合并财务报表”,资助企业其他投资者,连同实施共同控制的投资单位应占权益法,使用的比例合并法不应使用。然而,按照有关法规,如协议可能被投资企业实施控制装置的投资,投资应该被包括在合并财务报表的合并范围的单位。
第四,发行企业债券和股票期权交易分离的可转换债券,股票期权会计应如何处理?
答:这个问题的公司债券和股票期权交易分离的可转换债券(以下简称分离交易可转债),其股票期权,“企业会计准则第22号——金融工具确认和计量》”和“企业会计准则没有。37 -金融工具表示,“定义工具相关的权利和利益应与交易按照可转换债券发行价格,减去没有权证和其他条件都相同的公司债券的公允价值之间的差额后的权益,确认工具(资本公积)。
的规定,该企业已经发布的问题,之前的分离交易的可转换债券,它应该追溯调整。
第五,建筑施工企业经营转移(BOT)参与公共基础设施建设业务应该做的吗?
答:建筑施工企业经营转移(BOT)参与公共基础设施建设业务处理应按照下列规定:
(一)本规定应参与BOT业务同时满足下列条件:
1。合同授予*及其部门或*授权进行招标公司。
2。合同为投资者按照程序获得特许经营合同的企业(以下简称投资一边的合同)。投资者按照合同提供了建立项目公司(以下简称项目公司)实施项目的建设和运营。除了建设项目公司获得正确的基础设施,基础设施建设完成后一段时间负责提供服务的后续操作。
3。特许经营合同用于基础设施建设、质量标准,项目开始运营后,后续的服务费用和同意做出调整,同时合同到期,投资者有一个合同将移交给相关的基础设施奖的合同的义务,在转移的基础设施的性能,如国家明确表示。
(B)的机器人和业务相关的收入确认。
1。在施工过程中,项目公司提供施工服务应按照“企业会计准则没有。15 -施工合同”,确认相关的收入和费用。基础设施工程项目完成后,公司应按照“企业会计准则没有。14 -收入”,后续确认和相关服务营业收入。
建造合同收入应该收集由于价格或公允价值,分别和之后的情况确认收入、金融资产或无形资产确认:
(1)合同的条款基础设施完成后的一定期限内,项目公司可以无条件地从奖的合同来确定数量的钱收集基金或其他金融资产;项目或公司操作在其服务费用低于一定数量的*奖合同按照合同条款将负责项目公司相关差异的补偿应确认的收入识别金融资产的同时,按照“企业会计准则第22号——金融工具确认和计量》,”的规定来处理。
(2)合同的条款项目基础设施公司业务完成之后的一段时间有权访问的服务费,但电荷量的不确定性,这种权利并不构成一个无条件的权利获得现金,项目公司应确认的收入的无形资产同时认可。
在发生过程的建设贷款利息,应该按照“企业会计准则第17号——借款费用”的规定。
2。项目公司没有提供实际的施工服务,基础设施建设合同,对方不应该承认在施工服务收入应依法支付流程的建设项目,如价格考虑合同的条款被确认为金融资产或无形资产。
(C)依照合同条款,对于企业,基础设施保持一定的服务或者能够授予合同移交侧使用之前保持某种状态支出预计将发生,它应该符合“企业会计准则第13号——或有一种“法规。
(D)在特许经营合同,项目公司不应该只提供服务(如提供两个基础设施建设和提供的服务完成后操作和服务),服务可以区分个体,收集其应收账款,或它的价格应该按照服务的相对比例的公允价值分配给不同的服务提供。
(E)机器人业务的基础设施项目的建设不应作为公司的固定资产。
(F)的业务,可以向BOT项目公司提供基础设施除了其他资产,如果这些资产构成一项资助,用于满足合同价格,*不应该被用作拨款来处理。自项目公司授权访问的资产,他们的公允价值应确认,没有提供访问资产和相关服务应该被认为是一种责任。
这个版本的规定,企业已经被执行的BOT项目,它应该追溯调整;追溯调整不可行,应根据BOT和业务相关的资产、负债在报纸上上市最早的开始时间根据帐面价值的重分类为一种金融资产或无形资产减值测试在同一时间;中陈述的第一期的开始为减值测试不可行,应在当期进行减值测试开始。
第六,售后租回交易是经营租赁应该如何处理会计吗?
答:业务的售后租回交易是经营租赁应单独处理在下列情形下:
(一)有确凿证据表明售后租回交易是按照公允价值达成的,售价和区别的资产账面价值应包括在当期损益。
(B)售后租回交易如果不是按照公允价值达成的,价格低于公平价值之间差别的损益应包含在当前时期,但损失将低于市场价值的未来租赁付款额补偿、损害赔偿应递延(递延收益),确认成本租金按照租赁周期方法分享;如果价格大于公允价值,公允价值大于其各部分应包括在递延收入和租金分享期。
Accounting Standards interpretation No. 2
First, at the same time to issue A shares and H shares of listed companies, should the use of accounting policies and accounting estimates?
A: Mainland enterprises in Hong Kong accounting standards and financial reporting standards equivalent to achieve, at the same time to issue A shares and H shares of listed companies, with the exception of some long-term asset impairment losses related party disclosures, as well as back to the difference between the two, for the same transactions Should be in the A shares and H shares in financial reporting using the same accounting policies and use the same accounting estimates are confirmed, measurement and reporting may not be in A shares and H shares in the financial reports using different accounting treatment.
Second, the purchase of subsidiary companies minority ownership stake in a subsidiary should be on how to deal with? Enterprises or its subsidiaries to carry out corporate restructuring and related assets and liabilities should be how to adjust the book value?
A: (a) the parent company to buy a minority stake in a subsidiary formed by the long-term equity investment should be in accordance with "Accounting Standards for Business Enterprises No. 2 - long-term equity investment," the provisions of Article IV to determine their investment costs.
The parent company in the preparation of the consolidated financial statements, as a result of the purchase of a minority stake in the new long-term equity investment made in accordance with the new ownership should be entitled to a pro-rata basis from the purchase of a subsidiary of Japan (or on the merger) began to calculate the net difference between the share of assets Should adjust the rights and interests of owners (capital surplus), less dilutive capital reserve, retained earnings adjustments.
These provisions apply only to the provisions of this occurred after the release of a subsidiary to buy a minority stake in transactions that have taken place prior to the purchase of a minority stake in a subsidiary of the transaction have not dealt with in accordance with the above-mentioned principle, no retroactive adjustment.
(B) of the enterprise's corporate restructuring should be assessed in order to confirm the assets, liabilities and the value of that cost, the cost difference between their book value, the owner of the rights and interests should be adjusted; enterprises to carry out corporate restructuring, a subsidiary of the parent company It should be generally in accordance with "Accounting Standards for Business Enterprises No. 1 explained that" the relevant provisions of the subsidiary to determine the long-term equity investment costs, the cost of long-term equity investment and the difference between the book value should adjust the rights and interests of owners.
Third, a joint venture for the business should be included in the consolidated financial statements of the scope of the merger?
A: In accordance with "Accounting Standards for Business Enterprises No. 33 - the combined financial statements", funded enterprises to other investors, together with the implementation of the jointly controlled by the investment units should be accounted for using the equity method, the ratio of the merger law should not be used. However, in accordance with the relevant statute, such as an agreement that can be invested enterprises on the implementation of the control unit of investment, investment should be included in the consolidated financial statements for the unit's scope of the merger.
Fourth, to issue corporate bonds and stock options trading separation of convertible bonds, the stock option accounting should be how to deal with?
A: The issue of corporate bonds and stock options trading separation of convertible bonds (hereinafter referred to as the separation of trading convertible bonds), with its stock options, "Enterprise Accounting Standards No. 22 - recognition and measurement of financial instruments" and "Accounting Standards for Business Enterprises No. 37 - financial instruments presentation, "defined tools related to the rights and interests should be separated from the transaction in accordance with the convertible bond issuance price, minus without warrants and other things being equal the fair value of corporate bonds after the difference between the rights and interests of a confirmation Tools (capital reserve).
The provisions of this enterprise has been released prior to the issue of separation of trading of convertible bonds, it should be retroactive adjustment.
Fifth, construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should do?
A: The construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should be dealt with in accordance with the following provisions:
(A) of this provision should be involved in the BOT business at the same time meet the following conditions:
1. Contract awarded to the government and its departments or government authorization to carry out the bidding companies.
2. Contract for the investor in accordance with the proceres to obtain the franchise contract enterprises (hereinafter referred to as the investment side of the contract). Investors in accordance with the contract provides for the establishment of the project company (hereinafter referred to as the project company) to carry out the project for the construction and operation. In addition to the construction of the project company to obtain the right infrastructure, infrastructure construction after the completion of a certain period of time to be responsible for providing services to the follow-up operation.
3. Franchise contract for the construction of infrastructure, quality standards, the project to begin operating after the service, follow-up charges and agreed to make adjustments and at the same time the contract expires, the investor has a contract would be handed over to the relevant infrastructure Award of the contract's obligations, and in the transfer of infrastructure performance, such as the state made clear.
(B) of the BOT and business-related revenue recognition.
1. During the construction, the project company for the provision of construction services should be in accordance with "Accounting Standards for Business Enterprises No. 15 - the construction contract," confirmed related income and expenses. Infrastructure following the completion of the project company should be in accordance with "Accounting Standards for Business Enterprises No. 14 - income," the follow-up to confirm and related services operating income.
Construction contract revenue should be collected e to the price or fair value, respectively, and the situation following the confirmation of income, financial assets or intangible assets identified:
(1) the terms of the contract after the completion of the infrastructure of a certain period of time, the project company can unconditionally from the award of contracts to determine the amount of money to collect funds or other financial assets; projects or companies operating in the fees for its services below a certain limit The amount, to award the contract in accordance with the terms of the contract will be responsible for differences related to the project company's compensation should be recognized in the income recognition of financial assets at the same time, and in accordance with "Accounting Standards for Business Enterprises No. 22 - recognition and measurement of financial instruments," the provisions of To deal with.
(2) the terms of the contract projects in the infrastructure company following the completion of the business of a certain period of time have the right to access to the service charge, but charge the amount of uncertainty, that right does not constitute an unconditional right to receive cash, Project company should be recognized in the income of intangible assets recognized at the same time.
In the event of a process of the construction loan interest, it should be in accordance with "Accounting Standards for Business Enterprises No. 17 - the cost of borrowing" of the regulations.
2. Project company did not provide the actual construction services, infrastructure construction contract to the other side should not be recognized in the construction services revenue should be paid in accordance with the process of construction projects, such as price to consider the terms of the contract were recognized as financial assets or intangible assets.
(C) in accordance with the terms of the contract, for enterprises so that the infrastructure to maintain a certain service or the ability to award contracts handed over to the side before use to maintain a certain state expenditures are expected to occur, it should be in accordance with "Accounting Standards for Business Enterprises No. 13 - or There are a matter of "regulations.
(D) Under the franchise contract, the project company should not only provide a service (such as the provision of both infrastructure construction and services provided after the completion of the operation and service), the service can distinguish between indivial, to collect its receivables, or the price of It should be in accordance with the services of the relative proportion of the fair value allocated to the various services provided.
(E) BOT business by the construction of infrastructure projects should not be used as the company's fixed assets.
(F) in the BOT business, may grant to the project company to provide infrastructure in addition to other assets, if the assets constitute a grant to meet the contract price, the Government should not be used as grants to deal with. Since the project company to grant access to assets, their fair value should be confirmed, did not provide access to the assets and related services should be recognized as a liability.
The provisions of this release, enterprises have been carried out by the BOT project, it should be retroactive adjustment; retroactive adjustment is not feasible, should be based on BOT and business-related assets, liabilities listed in the newspaper as early as the beginning of the period based on the book value of re-classification As a financial asset or intangible assets, impairment tests at the same time; in the presentation of the beginning of the first period for impairment testing is not feasible, should be carried out in the current period beginning Impairment tests.
Sixth, sale and leaseback transactions as operating leases should be how to deal with the accounting?
A: The business of sale and leaseback transactions as operating leases should be dealt with separately under the following circumstances:
(A) there is conclusive evidence that the sale and leaseback transactions in accordance with the fair value is reached, price and the difference between the book value of assets should be included in current profit and loss.
(B) the sale and leaseback transaction if it is not in accordance with the fair value reached, the price lower than the fair value of the difference between profit and loss should be included in the current period; but the loss will be lower than the market value of the future lease payments of compensation, damages should be Deferred (deferred income), and confirmed with the cost of rent in line with lease period methods for sharing; if the price is greater than fair value, fair value is greater than its parts should be included in deferred income and rental Sharing period.
热心网友
时间：2022-06-16 22:56
