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读完“企业会计准则第X号——所有者权益”征求意见稿,感到该准则无论是在体系安排上,还是在准则包含的内容上,既考虑了我国现实经济发展情况,又留有余地,为经济的未来发展提供了国际惯例做法。但在某些方面还值得商榷,本文拟就这些方面谈点个人看法,以抛砖引玉。 一、关于发行费用的性质及其会计处理 发行费用是为了取得股份收入而发生的有关费用,如股票的印刷费用,与发行直接有关的律师费,股份发行的佣金和会计师费等。 关于发行费用的会计处理,国际会计实务中有三种不同的作法:
After reading the draft of “Accounting Standards for Business Enterprises No. X - Owner’s Rights and Interests”, I feel that this standard not only considers the actual economic development in our country but also leaves room for improvement in terms of system arrangement and content of the guidelines , Providing the international practice for the future development of the economy. But in some respects, it is also worth discussing. This article intends to talk about personal opinions on these aspects to start a discussion. First, on the nature of the issue costs and accounting treatment The issue of costs in order to obtain share-related expenses incurred, such as stock printing costs, directly related to the issuance of legal fees, shares issued commission and accountant fees. There are three different approaches in international accounting practice regarding the accounting for issuance costs: