浅析长期股权投资成本法与权益法的应用Application Analysis of long-term equity i

浅析长期股权投资成本法与权益法的应用Application Analysis of long-term equity i

来源:www.51fabiao.org作者:meisishow发布时间:2014-06-19 22:31
企业形成所有权关系中的投资为股权投资,其中长期股权投资通常被企业长期持有,因此核算方式的选择非常重要。本文分析了长期股权投资中成本法与权益法的适用范围及核算方法,并对二者

A abiding disinterestedness investment is initially accustomed at cost
1.长期股权投资初始成本确认
Long-term disinterestedness investment enterprises in acknowledging the antecedent investment cost, in accession to the accumulated anatomy are accustomed at the afterward ways.
企业的长期股权投资在确认初始投资成本时,除了合并形成的以外都按以下几种方式确认。
① Abiding disinterestedness investment acquired through the arising of disinterestedness securities, the antecedent investment bulk is the fair bulk of the securities.
①长期股权投资通过发行权益性证券取得的,初始投资成本为证券的公允价值。http://www.51fabiao.org/dxessay/
② banknote transaction made, the antecedent investment bulk for the absolute transaction of the acquirement price, including absolute expenses, taxes and added expenses.
②支付现金取得的,初始投资成本为实际支付的购买价款,包括直接费用、税金和其他支出。
③ investors, in accession to the agreed bulk bearings is not fair, the antecedent investment costs are the bulk of the contracts.
③投资者投入的,除约定价格不公允的情况外,初始投资成本都为合约约定的价值。
④ through the barter of non-monetary assets acquired and debt reorganization, shall be bent in accordance with "Accounting Standards" accordant non-monetary assets barter and debt restructuring.
④通过非货币性资产交换取得的和债务重组取得的,应按照《企业会计准则》有关非货币性资产交换和债务重组的规定来确定。

2 applications in the bulk of abiding disinterestedness investment law
2.长期股权投资中成本法的应用
2.1 Definitions and Scope

Long-term disinterestedness investments are abstinent afterwards the antecedent cost, acquirement is accustomed aloft cancellation of banknote assets or the adjustment is cost.

In accordance with the accordant accoutrement of the accident can be acclimated in abiding disinterestedness investment bulk adjustment if the afterward conditions: (1) a business aggregate and investment companies can be invested action control. Manifests itself invested enterprises accept been invested enterprises in added than 50% of voting rights or basic accept ascendancy over their business decisions through protocols. (2) a business combination, the investment enterprises were invested enterprises do not accept cogent access or collective control, in an alive market, the fair bulk can not be anxiously measured, it does not offer. Jointly controlled companies that accept been invested in added than 20% of the voting ability of capital, investment companies and investment companies are co-operating with a veto. And that is a cogent appulse if the collective ventures amid the two companies, investment companies in agreement of technology, administration and controlling if the appulse of portfolio companies.

2.2 bulk accounting methods and accounting procedures

① accounting method. If abiding disinterestedness investment shall be in accordance with the bulk adjustment to account the bulk of the antecedent investment, while the added bulk to be adapted or recovered costs, banknote assets or accumulation administration investee companies are accustomed as investment income. Profits or banknote assets declared by the investee companies added than the accumulative net accumulation allocated as the antecedent investment bulk recovery. Beneath this adjustment to access acquiescent investment assets investments, can not aftermath alive access over the investee.

② accounting procedures. If abiding disinterestedness investments accounted for appliance the bulk method, about chase the afterward procedure: (1) antecedent or added investment, about with its accustomed bulk as the antecedent investment cost. (2) Banknote assets or profits invested enterprises invested enterprises shall be advantaged to be accustomed as investment assets distribution. Annual investment in the approaching profits or banknote dividends, if accumulated profits to the end of the year is greater than or according aboriginal at the end of the accumulative net investment units

Profit and loss, you can columnist and afflicted in accordance with the accounting arrangement accounting treatment, admitting it should aboriginal account assets receivable, and banknote assets ahead accepted as investment income, while the antecedent bulk is bargain to an amount.

Theoretical base and bigger 2.3 Costing

① theory. Theoretical bulk of abiding disinterestedness investments accounted for at cost, with no changes in owners' disinterestedness and adapted book bulk charcoal unchanged, except for the added balance or abate investments, are accustomed to reflect the bulk of abiding disinterestedness investments. So whether accumulated accumulation and loss, alone the cancellation of banknote assets and profits if the coffer debit, acclaim investment income, accounting adjustment is almost simple. Administration companies do not accept the appropriate to the administration of profits afore advance in profits, the two companies are almost independent. So the bulk adjustment applicative to investment companies do not ascendancy the investee companies and its no cogent effects.

Improved ② costing. If appliance the bulk adjustment of accounting, you can advance the investment bulk is bargain by the bulk adjustment accounting and changeabout of the way if not in re-calculation of net accumulation or accident afore accumulative adding and administration of dividends, according to the administration of profits and again anon Net assets and losses, accumulated with the bulk of investment and burning in the changeabout of accounting to account the allowances and costs of changes in the bulk of investment, which can not alone save time and energy, but aswell reduces the absurdity bulk to accomplish a simplified effect.

3 Appliance of abiding disinterestedness investments beneath the disinterestedness adjustment of
3.长期股权投资中权益法的应用
3.1 Definitions and ambit of appliance of the disinterestedness method

After the antecedent investment to admeasurement the investment costs, changes in investment captivation aeon the allotment of the investee action disinterestedness investee companies acclimatize the accustomed bulk of the investment access is the disinterestedness method.

In accordance with the accordant provisions, the accident of abiding disinterestedness investment, if the investment companies accept collective ascendancy or cogent access over the investee companies, you can use the disinterestedness method, the investment in the collective adventure or consortium.

Accounting methods and the advantages of the disinterestedness adjustment 3.2

① accounting method. The antecedent investment bulk of abiding disinterestedness investment is beneath than the fair bulk of the investment assemblage of the allotment of the identifiable net assets, the aberration shall be included in accumulation or loss, debit "long-term disinterestedness investment", accustomed to "operating income." While adjusting the bulk of abiding investment. Conversely not acclimatize the antecedent investment cost.

② advantages. Abiding disinterestedness investments appliance the disinterestedness adjustment of acquiescence with the requirements of accretion access is achievable and meaningful. It does not accede whether the assets received, but according to whether there is in fact getting invested disinterestedness investment enterprises to actuate the accretion or accident occurs. Emphasis on disinterestedness adjustment investment companies and investment companies are aswell abbreviation the bread-and-butter actuality of the accord amid the use of adapted accumulation allocation behavior.

3.3 Problems

Analysis of the disinterestedness adjustment of accounting adjustment will acquisition the disinterestedness adjustment in the antecedent altitude of the afterward issues:. A listed aggregation to bazaar bulk if the fair bulk of the net assets assessment, and adore the aberration should not be again accustomed as amicableness or asset does not accommodated the altitude value, and should be acclimated as operating expense. b. investee if itemized appraisal accepted that the fair bulk of the assets, the aberration is not necessarily alteration income, may aswell be recorded abrogating amicableness or liabilities. In the consecutive altitude action may aswell action invested enterprises accustomed investment

Income discrepancies or problems with the banknote inflows of added changes in owners' equity.

Compare 4 bulk and disinterestedness method

Contact 4.1 Bulk Adjustment and Disinterestedness Method

① aforementioned banal allotment approach. Afterwards the banal allotment is allocated investment companies, investment companies behindhand of bulk or disinterestedness adjustment of accounting assay is not done, just specify the bulk of shares in the ex-dividend date change.

Provision for crime of assets ② aforementioned way. If the abnormality of abiding disinterestedness investment is impaired, the accustomed bulk is bent according to the accoutrement of the accounting accouterment for impairment. Investments in subsidiaries, collective adventure and investment units of altitude is no ascendancy or cogent influence, the fair bulk can not be anxiously bent by the agnate recoverable funds accounting standards, accouterment for impairment. Either way, afterwards accouterment for crime is bent can no best be reversed.

③ can be adapted amid the two. Disinterestedness arrangement of investment companies accept invested action determines the bulk adjustment for accounting or assets approach, in circadian assembly and business activities, if the shareholding changes, abiding disinterestedness investments accounting adjustment may aswell alteration occurs.

The aberration amid 4.2 and Disinterestedness Adjustment Bulk Method

① ascertain the ambit of boilerplate and accounting

From the above analysis, bulk and disinterestedness adjustment to the bulk adjustment to access disinterestedness is abstinent if the antecedent investment cost, investment companies and investment will be the enterprise's bread-and-butter action as a whole, there is a axiological aberration amid the two definitions, if administering accounting Ambit aswell decidedly different.

② antecedent investment to actuate the different

When appliance the bulk method, the abiding disinterestedness investments in the bulk in fact paid as a banknote transaction antecedent cost, what happened absolute expenses, taxes are included in the bulk of investment. If appliance the disinterestedness method, if the bulk is greater than the fair bulk of the bearing of identifiable net assets shall enjoy, the aberration is the bulk of abiding disinterestedness investment. Otherwise the aberration was apparent as accepted income, and accomplish adjustments to abiding disinterestedness investment cost.

5 about-face of abiding disinterestedness investment bulk adjustment and disinterestedness method

Cost adjustment to the disinterestedness adjustment of transformation 5.1

If in the advance of business, if added shares of investee assemblage no added acquirement or alteration of the investment units of investment, it will advance to lower its investee admeasurement of disinterestedness capital, if the arrangement is beneath 20%, It is not investment companies accept a cogent impact. Or because of some added acumen to accomplish amid the two no best accept control, collective ascendancy or cogent influence, the disinterestedness adjustment is no best applicable, should construe into bulk method. The book bulk of the investment as investment costs, has been included in the accustomed bulk of the banknote allotment as profits and investment bulk recovery.

Changes in the bulk adjustment to the disinterestedness adjustment 5.2

Additional investment if the investment business, which will abide to access the admeasurement of the disinterestedness basic invested enterprise, if this arrangement is too top to added than 20% afterwards the invested enterprise's access will increase, this bulk would The acknowledgment was not afflicted the after-effects of operations of the investment assemblage of investment units, should be adapted into equity. In this case the antecedent investment bulk of abiding disinterestedness investment retroactively adapted book bulk and the costs of added investment.

In short, companies accustomed out abiding disinterestedness investments based on the absolute bearings to be a reasonable best accounting methods to accomplish the best effect, and appropriate address to accomplish adjustments based on changes in accounting operating conditions.