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2014年新修订的《企业会计准则第2号—长期股权投资》规定:投资方计算确认应享有或应分担被投资单位的净损益时,与联营企业、合营企业之间发生的未实现内部交易损益,按照应享有的比例计算归属于投资方的部分,应当予以抵销,在此基础上确认投资收益。在投资准则修订之前,《企业会计准则解释第1号》(财会[2007]14号)提及过这一规定,《企业会计准则讲解2010》还对此规定进行举例介绍,现修订后的准则将这一规定载入准则正文,可见对这一规定给予了足够重视。笔者现依据新准则的相关规定,研究权益法下投资企业与联营企业、合营企业之间,相互出售资产时,未实现内部交易损益的抵销和转回,以及属于转让资产发生减值损失,有关未实现内部交易损失的确认和抵销问题。
The newly revised Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment in 2014 stipulates that when the investor calculates and confirms the net profit or loss of the investee, the unrealized internal transaction with the joint ventures and joint ventures Profit or loss, calculated according to the proportion of attributable to the investor should be offset, on the basis of which to confirm the investment income. Before the revision of investment guidelines, this regulation was mentioned in “Accounting Standard for Business Enterprises No. 1” (Cai Kuai [2007] No. 14), and the “Accounting Standard for Business Enterprises 2010” also provides an introduction to this provision. The revised guidelines The inclusion of this provision in the main body of the guideline shows that this provision has been given due attention. Based on the relevant provisions of the new standard, the author studies the offset and reversal of the gains and losses from the internal transactions when the equity investment is invested by enterprises, joint ventures and joint ventures under the equity method and the assets are sold to each other. Issues related to recognition and offset of unrealized intra-party transactions.