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首页 企业会计准则长期股权投资英文财政部

企业会计准则长期股权投资英文财政部.doc

企业会计准则长期股权投资英文财政部

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2017-11-23 0人阅读 举报 0 0 暂无简介

简介:本文档为《企业会计准则长期股权投资英文财政部doc》,可适用于生产运营领域

企业会计准则长期股权投资英文财政部AccountingStandardforBusinessEnterprisesNoLongtermEquityInvestmentsChapterGeneralProvisionsArticleThisStandardisformulatedinaccordancewiththe“AccountingBasicStandard”forthepurposeofStandardforBusinessEnterprisesprescribingtherecognitionandmeasurementoflongtermequityinvestmentsandthedisclosureofrelatedinformationArticleThefollowingitemsaredealtwithunderotherappropriateAccountingStandards:(a)translationofforeigncurrencylongtermequityinvestments,whichisdealtwithunder“AccountingStandardforBusinessEnterprisesNoForeignCurrencyTranslation”(b)longtermequityinvestmentsnotcoveredbythisStandard,whicharedealtwithunder“AccountingStandardforBusinessEnterprisesNoFinancialInstruments:RecognitionandMeasurement”ChapterInitialMeasurementArticleTheinitialinvestmentcostofalongtermequityinvestmentacquiredthroughabusinesscombinationshallbedeterminedasfollows:(a)forabusinesscombinationinvolvingenterprisesundercommoncontrol,iftheconsiderationofthecombinationissatisfiedbypayingcash,transferofnoncashassetsorassumptionofliabilities,theinitialinvestmentcostofthelongtermequityinvestmentshallbetheabsorbingparty’sshareoftheowners’equityofthepartybeingabsorbedatcombinationdateThedifferentbetweentheinitialinvestmentcostandthecarryingamountofcashpaid,noncashassetstransferredandliabilitiesassumedshallbeadjustedtocapitalreserveIfthebalanceofcapitalreserveisnotsufficient,anyexcessshallbeadjustedtoretainedearningsIftheconsiderationofthecombinationissatisfiedbytheissueofequitysecurities,theinitialinvestmentcostofthelongtermequityinvestmentshallbetheabsorbingparty’sshareoftheowners’equityofthepartybeingabsorbedatcombinationdateTheaggregatefacevalueofthesharesissuedshallbeaccountedforassharecapitalThedifferencebetweentheinitialinvestmentcostandtheaggregatefacevalueofthesharesissuedshallbeadjustedtocapitalreserveIfthebalanceofcapitalreserveisnotsufficient,anyexcessshallbeadjustedtoretainedearnings(b)forabusinesscombinationnotinvolvingenterprisesundercommoncontrol,theinitialinvestmentcostofthelongtermequityinvestmentacquiredshallbethecostofacquisitiondeterminedinaccordancewith“AccountingStandardforBusinessEnterprisesNoBusinessCombinations”ArticleTheinitialinvestmentcostofalongtermequityinvestmentacquiredotherwisethanthroughabusinesscombinationshallbedeterminedasfollows:(a)foralongtermequityinvestmentacquiredbypayingcash,theinitialinvestmentcostshallbetheactualpurchasepricehasbeenpaidInitialinvestmentcostalsoincludesthosecosts,taxesandothernecessaryexpendituresdirectlyattributabletotheacquisitionofthelongtermequityinvestment(b)foralongtermequityinvestmentacquiredbytheissueofequitysecurities,theinitialinvestmentcostshallbethefairvalueofthesecuritiesissued(c)foralongtermequityinvestmentcontributedbyaninvestor,theinitialinvestmentcostshallbethevaluestipulatedintheinvestmentcontractoragreement,exceptwherethevaluestipulatedinthecontrctoragreementisnotfair(d)foralongtermequityinvestmentacquiredthroughanexchangeofnonMonetaryassets,theinitialinvestmentcostshallbedeterminedinaccordancewith“AccountingStandardforBusinessEnterprisesNoExchangeofNonMonetaryAssets”(e)foralongtermequityinvestmentacquiredthroughadebtrestructuringtransaction,theinitialinvestmentcostshallbedeterminedinaccordancewith“AccountingStandardforBusinessEnterprisesNoDebtRestructurings”ChapterSubsequentMeasurementArticleThefollowinglongtermequityinvestmentsshallbeaccountedforusingthecostmethodinaccordancewiththerequirementsofArticleofthisStandard:(a)alongtermequityinvestmentwheretheinvestingenterprisecanexercisecontrolovertheinvesteeControlisthepowertogovernthefinancialandoperatingpoliciesofanenterprisesoastoobtainbenefitsfromitsoperatingactivitiesWhereaninvestingenterpriseisabletoexercisecontrolovertheinvestee,theinvesteeisasubsidiaryoftheinvestingenterpriseandshallbeincludedintheconsolidatedfinancialstatementsoftheinvestingenterpriseAninvestingenterpriseshallaccountforalongtermequityinvestmentinasubsidiaryusingthecostmethodasprescribedinthisStandard,andthenmakeappropriateadjustmentsusingtheequitymethodwhenpreparingtheconsolidatedfinancialstatements(b)alongtermequityinvestmentwheretheinvestingenterprisedoesnothavejointcontrolorsignificantinfluenceovertheinvestee,theinvestmentisnotquotedinanactivemarketanditsfairvaluecannotbereliablymeasuredJointcontrolisthecontractuallyagreedsharingofcontroloveraneconomicactivity,andexistsonlywhenthestrategicfinancialandoperatingdecisionsrelatingtotheactivityrequiretheunanimousconsentofthepartiessharingcontrolWhereaninvestingenterprisecanexercisejointcontrolovertheinvestee,theinvesteeisitsjointlycontrolledenterpriseSignificantinfluenceisthepowertoparticipateinthefinancialandoperatingpolicydecisionsoftheinvesteebutisnotcontrolorjointcontroloverthosepoliciesWhereaninvesingenterprisecanexercisesignificantinfluenceovertheinvestee,theinvesteeisitsassociateArticleWhendeterminingwhetheraninvestingenterprisecanexercisecontrolorsignificantinfluenceoveraninvestee,theeffectofpotentialvotingrights(forexample,warrantsandconvertibledebts)heldbytheinvestingenterpriseorotherpartiesthatarecurrentlyexercisableorconvertibleshallbeconsideredArticleUnderthecostmethod,alongtermequityinvestmentshallbemeasuredatitsinitialinvestmentcostWhenadditionalinvestmentismadeortheinvestmentisrecouped,thecostofthelongtermequityinvestmentshallbeadjustedaccordinglyCashdividendsorprofitdistributionsdeclaredbytheinvesteeshallberecognizedasinvestmentincomeinthecurrentperiodHowere,investmentincomerecognizedbytheinvestingenterpriseshallbelimitedtotheamountdistributedtoitoutofaccumulatednetprofitsoftheinvesteearisingaftertheinvestmentwasmadeAnycashdividendsordistributionsreceivedinexcessofthisamountshallbetreatedasarecoveryofinitialinvestmentcostArticlewhereaninvestingenterprisecanexercisejointcontrolorsignificantinfluenceovertheinvestee,alongtermequityinvestmentshallbeaccountedforusingtheequitymethodinaccordancewiththerequirementofAticletoofthisStandardArticleWheretheinitialinvestmentcostofalongtermequityinvestmentexceedstheinvestingenterprise’sinterestinthefairvaluesoftheinvestee’sidentifiablenetassetsattheacquisitiondate,noadjustmentshallbemadetotheinitialinvestmentcostWheretheinitialinvestmentcostislessthantheinvestingenterprise’sinterestinthefairvalueoftheinvestee’sidentifiablenetassetsattheacquisitiondate,thedifferenceshallbechargedtoprofitorlossforthecurrentperiod,andthecostofthelongtermequityinvestmentshallbeadjustedaccordinglyThefairvaluesoftheinvestee’sidentifiablenetassetsshallbedeterminedwithreferencetotherequirementof“AccountingStandardforBusinessEnterpriseNoBusinessCombinations”Articleaftertheinvestingenterprisehasacquiredalongtermequityinvestment,itshallrecognizeitsshareofthenetprofitsorlossesmadebytheinvesteeasinvestmentincomeoflosses,andadjustthecarryingamountoftheinvestmentaccordinglyThecarryingamountoftheinvestmentshallbereducedbytheportionofanyprofitdistributionsorcashdividendsdeclaredbytheinvesteethatisattributedtotheinvestingenterpriseArticleTheinvestingenterpriseshalldiscontinueChapterDisclosureArticleAninvestingenterpriseshalldisclosethefollowinginformationrelatedtolongtermequityinvestmentsinthenotes:(a)alistofsubsidiaries,jointlycontrolledenterprisesandassociates,includingthename,countryofincorporation,natureofbusiness,proportionofownershipinterestand,proportionofvotingpowerheld(b)keyfinancialinformationofjointlycontrolledenterprisesandassociates,includingtheaggregatedamountsofassets,liabilities,revenuesandexpenses(c)thecircumstanceswhenaninvesteeoperatesundersevererestrictionsthatsignificantlyimpairitsabilitytotransferfundstotheinvestingenterprise(d)thecurrentperiodandaccumulatedamountsofunrecognizedinvestmentlosses(e)contingentliabilitiesrelatedtoinvestmentinsubsidiaries,joitlycontrolledenterprisesandassociates

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企业会计准则长期股权投资英文财政部

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