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金融负债与权益工具的区分《企业会计准则——基本准则》要求企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应仅以交易或者事项的法律形式为依据。在多数情况下,企业发生交易或事项的经济实质和法律形式是一致的,但有时也会出现不一致的情况。判定企业接受的资金投入是权益还是负债,对正确进行会计及税务处理至关重要。一、会计处理(一)会计准则的相关规定《企业会计准则第22号——金融工具确认和计量》
Differentiation between Financial Liabilities and Equity Instruments The Accounting Standard for Business Enterprises - Basic Standards requires that enterprises should conduct accounting verification, measurement and reporting according to the economic substance of the transaction or matter and should not rely solely on the legal form of the transaction or matter. In most cases, the economic substance and legal form of transactions or events in the enterprise are identical, but inconsistencies can sometimes arise. Determining whether an enterprise is willing to invest capital or equity is crucial to proper accounting and tax treatment. First, the accounting treatment (a) the relevant provisions of Accounting Standards “Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments”