Analyses of the longterm stock investment(淺析長期股權(quán)投資后續(xù)計(jì)量的變化)外文翻譯

1、jonathan bark.operating managementd.peoples education press,2009淺析長期股權(quán)投資后續(xù)計(jì)量的變化摘要 財(cái)政部新頒布的會計(jì)準(zhǔn)則規(guī)定長期股權(quán)投資適用企業(yè)會計(jì)準(zhǔn)則第2號長期股權(quán)投資新準(zhǔn)則在更大的范圍內(nèi)使用公允價(jià)值，引入了可辨認(rèn)凈資產(chǎn)公允價(jià)值的概念，重新規(guī)定了商譽(yù)的核算方法，權(quán)益法處理及減值處理等幾個(gè)方面也同原規(guī)則有很大變化。這些變化標(biāo)志著我國會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則更加接近。 關(guān)鍵詞：長期股權(quán)投資 公允價(jià)值 權(quán)益法 一、 后續(xù)計(jì)量方法選擇的變化。舊準(zhǔn)則規(guī)定，企業(yè)應(yīng)當(dāng)對子公司合營公司和聯(lián)營公司的長期股權(quán)投資按照權(quán)益法進(jìn)行后續(xù)計(jì)量，對其他參股企

2、業(yè)（不控制，不共同控制，也無重大影響）的長期股權(quán)投資采用成本法進(jìn)行后續(xù)計(jì)量。新準(zhǔn)則下后續(xù)計(jì)量方法發(fā)生了較大變化。對子公司的長期股權(quán)投資采用成本法進(jìn)行后續(xù)計(jì)量主要原因在于：一是與企業(yè)會計(jì)準(zhǔn)則第 33 號合并財(cái)務(wù)報(bào)表的規(guī)定相協(xié)調(diào)，優(yōu)化母公司財(cái)務(wù)報(bào)表與合并財(cái)務(wù)報(bào)表的分工，使得信息披露更加充分；二是在一定程度上避免子公司實(shí)際宣告發(fā)放現(xiàn)金股利或利潤之前，母公司墊付資金發(fā)放現(xiàn)金股利或利潤的情況發(fā)生。二、 權(quán)益法具體應(yīng)用的變化。按照成本法對長期股權(quán)投資進(jìn)行后續(xù)計(jì)量時(shí)，新舊準(zhǔn)則沒有本質(zhì)上的差別 但按照權(quán)益法進(jìn)行后續(xù)計(jì)量時(shí)，新舊準(zhǔn)則在細(xì)節(jié)方面差異較大。1.權(quán)益法核算確認(rèn)投資收益的基礎(chǔ)發(fā)生了改變。在舊準(zhǔn)則下，企業(yè)

3、在按照權(quán)益法確認(rèn)對被投資單位的投資收益時(shí)，直接以被投資單位當(dāng)年的凈利潤或凈虧損為基礎(chǔ)確認(rèn)即可。在新準(zhǔn)則下，企業(yè)在按照權(quán)益法確認(rèn)對被投資單位的投資收益時(shí)，應(yīng)當(dāng)以調(diào)整后的凈利潤或凈虧損為基礎(chǔ)，除非這些調(diào)整不切合實(shí)際 這些調(diào)整一般包括：（1）以取得投資時(shí)被投資單位各項(xiàng)可辨認(rèn)資產(chǎn)等的公允價(jià)值為基礎(chǔ)，對被投資單位的凈利潤進(jìn)行調(diào)整 取得投資時(shí)有關(guān)資產(chǎn)負(fù)債的公。允價(jià)值與其賬面價(jià)值不同的，未來期間在計(jì)算歸屬母公司應(yīng)享有的凈利潤或應(yīng)承擔(dān)的凈虧損時(shí)，應(yīng)考慮對被投資單位商品銷售成本，計(jì)提的折舊額 攤銷額以及資產(chǎn)減值準(zhǔn)備金額等進(jìn)行、的調(diào)整 投資時(shí)被投資單位可辨認(rèn)凈資產(chǎn)的公。允價(jià)值與其賬面價(jià)值之間的差額較小，按照重要性

4、原則和成本效益原則也可以不進(jìn)行調(diào)整。（2）企業(yè)與聯(lián)營企業(yè)及合營企業(yè)之間發(fā)生的內(nèi)部交易損益，按照持股比例計(jì)算歸屬于投資企業(yè)的部分，應(yīng)當(dāng)予以抵銷，在此基礎(chǔ)上確認(rèn)投資損益投資企業(yè)與1被投資單位發(fā)生的內(nèi)部交損失，按照企業(yè)會計(jì)準(zhǔn)則第 8 號 資產(chǎn)減值在差異 新準(zhǔn)則的規(guī)定明顯優(yōu)于舊準(zhǔn)則的規(guī)定。相當(dāng)于在處置長期股權(quán)投資時(shí)完成了該部分股權(quán)投資收益的清算，更客觀全面的反映了該項(xiàng)投資的實(shí)際收益。針對外幣報(bào)表折算差，新準(zhǔn)則規(guī)定企業(yè)在處置境外經(jīng)營時(shí)，在合并報(bào)表層面應(yīng)當(dāng)將資產(chǎn)負(fù)債表中所有者權(quán)益項(xiàng)目下列示的，與該境外經(jīng)營相關(guān)的外幣財(cái)務(wù)報(bào)表折算差，自所有者權(quán)益項(xiàng)目轉(zhuǎn)入處置當(dāng)期的損益，而舊準(zhǔn)則對此沒有明確的規(guī)定，實(shí)務(wù)中的處理

5、也不盡相四、長期股權(quán)投資差額會計(jì)處理的變化。股權(quán)投資差額分為兩個(gè)部分:一是初始投資成本與投資方應(yīng)享有的被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額之間的差額；二是投資企業(yè)享有的被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值和賬面價(jià)值之間的差額。舊準(zhǔn)則對長期股權(quán)投資差額的處理采取了十分簡單的處理方式 長期股權(quán)投資借方差額按一定期限平均攤銷，計(jì)入損益，股權(quán)投資差額的攤銷期限依照合同規(guī)定或在不超過10年進(jìn)行攤銷初始投資成本低于應(yīng)享有被投資單位所有者權(quán)益份額之間的差額，直接計(jì)入資本公積(股權(quán)投資準(zhǔn)備)新準(zhǔn)則對股權(quán)投資差額不再采用過去的綜合攤銷方法，而是區(qū)分不同情況做出了較為細(xì)致的規(guī)定。對于同一控制下企業(yè)合并形成的對子公司長期股

6、權(quán)投資，其投資成本按照應(yīng)享有的被投資單位賬面凈資產(chǎn)的份額確認(rèn)，因而不存在股權(quán)投資差額，不確認(rèn)商譽(yù)。合并對價(jià)與享有的被投資方所有者權(quán)益份額。的部分的差額，調(diào)整資本公積，資本公積不足沖減的，調(diào)整留存收益。對于其他方式形成的對子公司長期股權(quán)投資差額，區(qū)分母公司財(cái)務(wù)報(bào)表和合并財(cái)務(wù)報(bào)表兩個(gè)層面進(jìn)行處理 在母公司報(bào)表層面，長期股權(quán)投資的初始投。資成本大于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，不調(diào)整長期股權(quán)投資的初始投資成本；長期股權(quán)投資的初始投資成本小于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，應(yīng)對取得的被購買方各項(xiàng)可辨認(rèn)資產(chǎn)負(fù)債及或有負(fù)債的公允價(jià)值以及合并成本的計(jì)量進(jìn)行復(fù)核，經(jīng)復(fù)核后

7、合并成本仍小于合并中取得的被購買方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，其差額應(yīng)當(dāng)計(jì)入當(dāng)期損益，同時(shí)調(diào)整長期股權(quán)投資的成本 對于負(fù)商譽(yù)不予確認(rèn)，在合并當(dāng)日計(jì)入當(dāng)期損益，在合并財(cái)務(wù)報(bào)表層面，應(yīng)當(dāng)將長期股權(quán)投資的初始投資成本大于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的部分單獨(dú)確認(rèn)為商譽(yù)，期末需要對商譽(yù)進(jìn)行減值測試 投資企業(yè)享有的。被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值和賬面價(jià)值之間的差額，應(yīng)當(dāng)調(diào)整被投資單位相關(guān)資產(chǎn)負(fù)債的賬面價(jià)值，即需按照購買日被投資單位的資產(chǎn)負(fù)債的公允價(jià)值。結(jié)論 長期股權(quán)投資準(zhǔn)則的新變化充分體現(xiàn)了我國會計(jì)準(zhǔn)則與國際趨同的特點(diǎn)。它在堅(jiān)持歷史成本原則的基礎(chǔ)上，再次引入了公允價(jià)值，在保留原有核算

8、方法的原則上，并根據(jù)我國現(xiàn)階段的國情，改變和規(guī)范了某些具體的會計(jì)實(shí)務(wù)操作。這些變革有利于進(jìn)一步夯實(shí)企業(yè)資產(chǎn)質(zhì)量，充分揭示財(cái)務(wù)風(fēng)險(xiǎn)，正確衡量經(jīng)營業(yè)績，為實(shí)現(xiàn)向投資者、債權(quán)人和社會公眾提供決策有用的會計(jì)信息鑄牢了基礎(chǔ)，在關(guān)鍵環(huán)節(jié)和根本實(shí)質(zhì)上實(shí)現(xiàn)了與國際規(guī)則接軌。轉(zhuǎn)貼于 熱點(diǎn)論文網(wǎng) </font< p> jonathan bark.operating managementd.peoples education press,2009analyses of the long-term equity investment follow-up measurement of change a

9、bstractthe ministry of finance promulgated by the new accounting standards for long-term equity investment provisions of the accounting standards for enterprises no. 2 - of long-term equity investment, the new guidelines in the greater scope use fair value can be introduced, the concept of fair valu

10、e of the identifiable net assets, the goodwill redefined the accounting methods, the equity method treatment and impairment processing etc with the original rules also has a great change. these changes marked our accounting standards and international accounting standards closer. keywords: fair valu

11、e of the long-term equity investment the equity method the first, a follow-up measurement methods selection of change. the old standards, the enterprise shall subsidiary company the jv company and associated male, company's long-term equity investment follow-up measurement by employing the equit

12、y method for other shares. enterprise (don't control, not common control, also had no significant impact of a long-term equity investment by cost method to conduct the follow-up measurement new guidelines follow-up measurement method undergone great changes. the subsidiary company of a long-term

13、 equity investment follow-up measurement using the cost method: one is the main reason with the accounting standards for enterprises no. 33 consolidated financial statements, the provisions of the parent company coordinate financial statements and optimization of the division of consolidated financi

14、al statements, makes information disclosure more fully; second, to some extent, avoid subsidiary actual proclaimed the dividends or profits before release, the parent company paid the dividends or profits fund release occur). second, the equity method specific application of change. according to the

15、 cost of a long-term equity investment method of a follow-up measurement, the old standards on essentially no difference but in accordance with the equity method, the new follow-up measurement. the old standards in details differ greatly. 1. confirm the equity method based investment profit accounte

16、d changed. in the 4old rule, by enterprises in the equity method to be confirmed according to the invested entity, direct investment by investment units in the year of the net profit or net loss can be based on new guidelines confirmed, enterprise in. the equity of the invested entity method confirm

17、ed shall, when the investment returns with adjusted net profit or net losses as the foundation, unless these adjustments is impractical these adjustments generally include: (1) to get investment by the invested entity of the identifiable assets such as based on fair value of the invested entity, adj

18、ust the net profit obtained when the investment assets, liabilities, and relevant. acceptable value and its book value during the future in different calculation, the parent company shall enjoy the ownership on the part of the net profit or should be considered when the net losses of the invested en

19、tity, plan the commodity sale cost amortization of depreciation forehead and asset impairment such adjustment of the amount of investment was, the net assets of the invested entity recognizable male. acceptable value and its book value, according to the difference between the materiality principle a

20、nd less cost benefit principle can also don't adjust. (2) enterprise and associated enterprises and joint ventures between the insider trading profit and loss, according to the shareholding of the investing enterprise computing relegated to part, shall offset, and based on this, recognize the in

21、vestment profits or losses investment enterprises invested unit with the internal transactions occur. loss, according to the accounting standards for enterprises no. 8 asset impairment, first the loss of asset impairment such regulation belongs to the full confirmation shall be. after the adjustment

22、, although improve the accounting information authenticity, but also has certain defects: one is the invested entity has investments such as the identifiable assets based on the fair value of the invested entity, adjust the net profit program is more complex, and usually involves many period, not ea

23、sy operation; 2 it is invested enterprises invested enterprise of current charge the dividends and before confirm the investment period of the corresponding relationship between abate. 2. the confirmation of excess deficit is different the old rule, by investment enterprise confirmation by the inves

24、ted entity, the net losses, happened to reduce project investment book value to zero limit; if the invested entity future periods, the investing enterprise shall realize net profit in the calculation of the revenue sharing exceed unconfirmed loss allocation, by more than forehead 5after unconfirmed

25、loss allocation of amount, restore forehead the book value of the investment. new guidelines in the confirmation, the investing enterprise shall share a net loss of the invested entity, not limited to the book value of the long-term equity investment shall be reduced plan: firstly, the book value of

26、 the long-term equity investment, until the write-downs is zero; secondly, to offset other substantively constitute an invested entity other net investment long-term rights to zero (other long-term equity of the invested entity mainly refers to the long-term debt, but not including investment enterp

27、rise and the invested entity selling goods between services provided by daily activity generated by long-term debt, right); finally, if enterprises in the investment contract or agreement agreed to perform other additional loss compensation obligation, shall, according to the accounting standards fo

28、r enterprises no. 13 - contingencies for the provisions of the losses are expected to confirm, recognized as an estimated debts after the invested entity firm. now, the investing enterprise net in its attributable share of profits remedy is unconfirmed after the amount of loss allocation according t

29、o the above order, contrary to adjust the estimated debts and other long-term interests and the book value of the long-term equity investment. third, disposal of the long-term equity investment accounting changes. old norms, disposal of the long-term equity investment will actually has its book valu

30、e and the difference between the price recognized as the current investment profits or losses new guidelines, in addition to its book value and the actual price margin has recognized as the current income outside, still need to consider the invested entity 13where any change of the owner's equit

31、ies and recorded in the owner's equity investors the disposal part of overseas investment, in the consolidated financial statement must also take into account the level. the corresponding foreign currency statements convert balance. for a long-term equity investment in the equity method on accou

32、nting, old and new standards are prescribed, investors in addition to the adjustment of the net profit after arc is based on investment income outside, confirmed by the invested entity 13where any change of the owner's equities shall, adjust the book value of the long-term equity investment and

33、be included in the owner's equity (capital reserve) in the transfer. this investment, the old standards, the investing enterprise shall, in accordance with the corresponding proportion from "capital reserve - equity investment under preparation" subjects to adjust "capital reserve

34、 - other capital reserve". the process 6may not change investment enterprise capital reserve, also the book value of the investment doesn't change the profits and losses of the enterprise and owner's equity structure and new standards should be part of the original recorded in the owner

35、's equities into the current profits and losses according to a certain proportion. according to the old maxim operation, at the investment has been transferred, originally recorded in the owner's equity investment enterprise with capital reserve part still exists in the form of the investment, book reflects the overall income and facts in existence have the invested entity fair value of the identifiable net assets par