经济业务的日益复杂以及企业投资的多元化发展,使得企业利润分配模式也日趋多样化,除了传统的现金分红、股票股利等之外,还出现了利润直接转增股本等模式。实务中,利润直接转增股本一般按照经济业务的实质予以简化会计处理,但当遇到需要按照国际财务报告准则来处理煤电联营企业利润直接转增股本的财务事项,且现行国际准则的相关规定又与国内实务处理存在一定差异时,又应如何处理?笔者对 The increasing complexity of economic business and the diversified development of enterprise investment make the pattern of profit distribution of enterprises increasingly diversified. In addition to the traditional cash dividend and stock dividend, there are also modes such as the direct profit-increasing share transfer. In practice, direct capitalization of profits is generally simplified in accordance with the essence of economic business. However, when it comes to the financial matters that need to be dealt with in accordance with IFRS for the direct conversion of profits of coal-electricity enterprises into share capital, and the relevant international standards What should we do when there is a certain difference between the provisions and the domestic practice?