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将原“长期股权投资”中所包含的商誉予以单独追溯确认,可以维系首次执行日以后的“补偿通道”。共同经营是2014年发布的《企业会计准则第40号-合营安排》(以下简称“40号准则”)首度界定的会计概念,“40号准则”对共同经营的判定标准及确认与计量原则做出了具体的规定,并要求在首次执行日需要对共同经营进行追溯调整。但仔细研读“40号准则”第二十二条的具体内容,笔者发现其中所描述的“商誉”一词易引发歧义,本文拟对此展开深入
The original goodwill included in the “long-term equity investment” to be individually traced back to confirm, you can maintain the first implementation date after the “compensation channel.” Joint operation is the first concept of accounting defined in the “Accounting Standards for Enterprises No. 40 - Joint Arrangements” (hereinafter referred to as the “No. 40 Guidelines”) promulgated in 2014, and the standard of “No. 40” for judging joint operation and The confirmation and measurement principles make specific provisions and require retroactive adjustment of the joint operation on the first implementation date. However, after carefully studying the specific content of Article 22 of “Guidelines No. 40,” the author finds that the term “goodwill” described therein easily causes ambiguity,