Blackstar01234
会计准则解释2号首先,同时发行A股和H股的上市公司,应利用会计政策和会计估计?答:内地企业在香港会计准则和财务报告准则等效实现,同时发行A股和H股的上市公司,除了一些长期资产减值损失关联方披露,以及回到两者的区别,对于相同的事务应该在A股和H股在财务报告使用相同的会计政策和会计估计使用相同的确认、计量和报告可能不是在A股和H股的财务报告使用不同的会计处理。第二,购买子公司少数股权在子公司应如何处理?企业或其分支机构进行企业重组和相关资产和负债应该如何调整账面价值?(一)母公司购买子公司少数股权形成的长期股权投资应当按照“企业会计准则第2号——长期股权投资,”第四条的规定来确定他们的投资成本。母公司在编制合并财务报表,由于购买少数股权的新长期股权投资按照新的所有权应该有权按比例分配的基础从购买日本的子公司(或合并)开始计算的净差额资产的比例应该调整权益的所有者(资本盈余),更少的稀释资本储备,调整留存收益。这些规定仅适用于本法规定发布后发生的一个子公司购买少数股权交易发生之前,购买子公司少数股权的处理的事务没有按照上述原则,没有追溯调整。(B)的企业的企业重组应评估以确认的资产、负债的价值,成本,成本区别他们的账面价值,业主的权利和利益应调整;企业进行企业重组的子公司,母公司应该一般按照“企业会计准则第1号解释说,“有关规定子公司确定长期股权投资的成本,长期股权投资的成本,账面价值之间的差额应当调整权益的所有者。第三,合资公司的业务应该包括在合并财务报表的合并范围?答:根据《企业会计准则第33号——合并财务报表”,资助企业其他投资者,连同实施共同控制的投资单位应占权益法,使用的比例合并法不应使用。然而,按照有关法规,如协议可能被投资企业实施控制装置的投资,投资应该被包括在合并财务报表的合并范围的单位。第四,发行企业债券和股票期权交易分离的可转换债券,股票期权会计应如何处理?答:这个问题的公司债券和股票期权交易分离的可转换债券(以下简称分离交易可转债),其股票期权,“企业会计准则第22号——金融工具确认和计量》”和“企业会计准则没有。37 -金融工具表示,“定义工具相关的权利和利益应与交易按照可转换债券发行价格,减去没有权证和其他条件都相同的公司债券的公允价值之间的差额后的权益,确认工具(资本公积)。的规定,该企业已经发布的问题,之前的分离交易的可转换债券,它应该追溯调整。第五,建筑施工企业经营转移(BOT)参与公共基础设施建设业务应该做的吗?答:建筑施工企业经营转移(BOT)参与公共基础设施建设业务处理应按照下列规定:(一)本规定应参与BOT业务同时满足下列条件:1。合同授予政府及其部门或政府授权进行招标公司。2。合同为投资者按照程序获得特许经营合同的企业(以下简称投资一边的合同)。投资者按照合同提供了建立项目公司(以下简称项目公司)实施项目的建设和运营。除了建设项目公司获得正确的基础设施,基础设施建设完成后一段时间负责提供服务的后续操作。3。特许经营合同用于基础设施建设、质量标准,项目开始运营后,后续的服务费用和同意做出调整,同时合同到期,投资者有一个合同将移交给相关的基础设施奖的合同的义务,在转移的基础设施的性能,如国家明确表示。(B)的机器人和业务相关的收入确认。1。在施工过程中,项目公司提供施工服务应按照“企业会计准则没有。15 -施工合同”,确认相关的收入和费用。基础设施工程项目完成后,公司应按照“企业会计准则没有。14 -收入”,后续确认和相关服务营业收入。建造合同收入应该收集由于价格或公允价值,分别和之后的情况确认收入、金融资产或无形资产确认:(1)合同的条款基础设施完成后的一定期限内,项目公司可以无条件地从奖的合同来确定数量的钱收集基金或其他金融资产;项目或公司操作在其服务费用低于一定数量的限制奖合同按照合同条款将负责项目公司相关差异的补偿应确认的收入识别金融资产的同时,按照“企业会计准则第22号——金融工具确认和计量》,”的规定来处理。(2)合同的条款项目基础设施公司业务完成之后的一段时间有权访问的服务费,但电荷量的不确定性,这种权利并不构成一个无条件的权利获得现金,项目公司应确认的收入的无形资产同时认可。在发生过程的建设贷款利息,应该按照“企业会计准则第17号——借款费用”的规定。2。项目公司没有提供实际的施工服务,基础设施建设合同,对方不应该承认在施工服务收入应依法支付流程的建设项目,如价格考虑合同的条款被确认为金融资产或无形资产。(C)依照合同条款,对于企业,基础设施保持一定的服务或者能够授予合同移交侧使用之前保持某种状态支出预计将发生,它应该符合“企业会计准则第13号——或有一种“法规。(D)在特许经营合同,项目公司不应该只提供服务(如提供两个基础设施建设和提供的服务完成后操作和服务),服务可以区分个体,收集其应收账款,或它的价格应该按照服务的相对比例的公允价值分配给不同的服务提供。(E)机器人业务的基础设施项目的建设不应作为公司的固定资产。(F)的业务,可以向BOT项目公司提供基础设施除了其他资产,如果这些资产构成一项资助,用于满足合同价格,政府不应该被用作拨款来处理。自项目公司授权访问的资产,他们的公允价值应确认,没有提供访问资产和相关服务应该被认为是一种责任。这个版本的规定,企业已经被执行的BOT项目,它应该追溯调整;追溯调整不可行,应根据BOT和业务相关的资产、负债在报纸上上市最早的开始时间根据帐面价值的重分类为一种金融资产或无形资产减值测试在同一时间;中陈述的第一期的开始为减值测试不可行,应在当期进行减值测试开始。第六,售后租回交易是经营租赁应该如何处理会计吗?答:业务的售后租回交易是经营租赁应单独处理在下列情形下:(一)有确凿证据表明售后租回交易是按照公允价值达成的,售价和区别的资产账面价值应包括在当期损益。(B)售后租回交易如果不是按照公允价值达成的,价格低于公平价值之间差别的损益应包含在当前时期,但损失将低于市场价值的未来租赁付款额补偿、损害赔偿应递延(递延收益),确认成本租金按照租赁周期方法分享;如果价格大于公允价值,公允价值大于其各部分应包括在递延收入和租金分享期。Accounting Standards interpretation No. 2First, at the same time to issue A shares and H shares of listed companies, should the use of accounting policies and accounting estimates?A: Mainland enterprises in Hong Kong accounting standards and financial reporting standards equivalent to achieve, at the same time to issue A shares and H shares of listed companies, with the exception of some long-term asset impairment losses related party disclosures, as well as back to the difference between the two, for the same transactions Should be in the A shares and H shares in financial reporting using the same accounting policies and use the same accounting estimates are confirmed, measurement and reporting may not be in A shares and H shares in the financial reports using different accounting treatment.Second, the purchase of subsidiary companies minority ownership stake in a subsidiary should be on how to deal with? Enterprises or its subsidiaries to carry out corporate restructuring and related assets and liabilities should be how to adjust the book value?A: (a) the parent company to buy a minority stake in a subsidiary formed by the long-term equity investment should be in accordance with "Accounting Standards for Business Enterprises No. 2 - long-term equity investment," the provisions of Article IV to determine their investment costs.The parent company in the preparation of the consolidated financial statements, as a result of the purchase of a minority stake in the new long-term equity investment made in accordance with the new ownership should be entitled to a pro-rata basis from the purchase of a subsidiary of Japan (or on the merger) began to calculate the net difference between the share of assets Should adjust the rights and interests of owners (capital surplus), less dilutive capital reserve, retained earnings adjustments.These provisions apply only to the provisions of this occurred after the release of a subsidiary to buy a minority stake in transactions that have taken place prior to the purchase of a minority stake in a subsidiary of the transaction have not dealt with in accordance with the above-mentioned principle, no retroactive adjustment.(B) of the enterprise's corporate restructuring should be assessed in order to confirm the assets, liabilities and the value of that cost, the cost difference between their book value, the owner of the rights and interests should be adjusted; enterprises to carry out corporate restructuring, a subsidiary of the parent company It should be generally in accordance with "Accounting Standards for Business Enterprises No. 1 explained that" the relevant provisions of the subsidiary to determine the long-term equity investment costs, the cost of long-term equity investment and the difference between the book value should adjust the rights and interests of owners.Third, a joint venture for the business should be included in the consolidated financial statements of the scope of the merger?A: In accordance with "Accounting Standards for Business Enterprises No. 33 - the combined financial statements", funded enterprises to other investors, together with the implementation of the jointly controlled by the investment units should be accounted for using the equity method, the ratio of the merger law should not be used. However, in accordance with the relevant statute, such as an agreement that can be invested enterprises on the implementation of the control unit of investment, investment should be included in the consolidated financial statements for the unit's scope of the merger.Fourth, to issue corporate bonds and stock options trading separation of convertible bonds, the stock option accounting should be how to deal with?A: The issue of corporate bonds and stock options trading separation of convertible bonds (hereinafter referred to as the separation of trading convertible bonds), with its stock options, "Enterprise Accounting Standards No. 22 - recognition and measurement of financial instruments" and "Accounting Standards for Business Enterprises No. 37 - financial instruments presentation, "defined tools related to the rights and interests should be separated from the transaction in accordance with the convertible bond issuance price, minus without warrants and other things being equal the fair value of corporate bonds after the difference between the rights and interests of a confirmation Tools (capital reserve).The provisions of this enterprise has been released prior to the issue of separation of trading of convertible bonds, it should be retroactive adjustment.Fifth, construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should do?A: The construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should be dealt with in accordance with the following provisions:(A) of this provision should be involved in the BOT business at the same time meet the following conditions:1. Contract awarded to the government and its departments or government authorization to carry out the bidding companies.2. Contract for the investor in accordance with the procedures to obtain the franchise contract enterprises (hereinafter referred to as the investment side of the contract). Investors in accordance with the contract provides for the establishment of the project company (hereinafter referred to as the project company) to carry out the project for the construction and operation. In addition to the construction of the project company to obtain the right infrastructure, infrastructure construction after the completion of a certain period of time to be responsible for providing services to the follow-up operation.3. Franchise contract for the construction of infrastructure, quality standards, the project to begin operating after the service, follow-up charges and agreed to make adjustments and at the same time the contract expires, the investor has a contract would be handed over to the relevant infrastructure Award of the contract's obligations, and in the transfer of infrastructure performance, such as the state made clear.(B) of the BOT and business-related revenue recognition.1. During the construction, the project company for the provision of construction services should be in accordance with "Accounting Standards for Business Enterprises No. 15 - the construction contract," confirmed related income and expenses. Infrastructure following the completion of the project company should be in accordance with "Accounting Standards for Business Enterprises No. 14 - income," the follow-up to confirm and related services operating income.Construction contract revenue should be collected due to the price or fair value, respectively, and the situation following the confirmation of income, financial assets or intangible assets identified:(1) the terms of the contract after the completion of the infrastructure of a certain period of time, the project company can unconditionally from the award of contracts to determine the amount of money to collect funds or other financial assets; projects or companies operating in the fees for its services below a certain limit The amount, to award the contract in accordance with the terms of the contract will be responsible for differences related to the project company's compensation should be recognized in the income recognition of financial assets at the same time, and in accordance with "Accounting Standards for Business Enterprises No. 22 - recognition and measurement of financial instruments," the provisions of To deal with.(2) the terms of the contract projects in the infrastructure company following the completion of the business of a certain period of time have the right to access to the service charge, but charge the amount of uncertainty, that right does not constitute an unconditional right to receive cash, Project company should be recognized in the income of intangible assets recognized at the same time.In the event of a process of the construction loan interest, it should be in accordance with "Accounting Standards for Business Enterprises No. 17 - the cost of borrowing" of the regulations.2. Project company did not provide the actual construction services, infrastructure construction contract to the other side should not be recognized in the construction services revenue should be paid in accordance with the process of construction projects, such as price to consider the terms of the contract were recognized as financial assets or intangible assets.(C) in accordance with the terms of the contract, for enterprises so that the infrastructure to maintain a certain service or the ability to award contracts handed over to the side before use to maintain a certain state expenditures are expected to occur, it should be in accordance with "Accounting Standards for Business Enterprises No. 13 - or There are a matter of "regulations.(D) Under the franchise contract, the project company should not only provide a service (such as the provision of both infrastructure construction and services provided after the completion of the operation and service), the service can distinguish between individual, to collect its receivables, or the price of It should be in accordance with the services of the relative proportion of the fair value allocated to the various services provided.(E) BOT business by the construction of infrastructure projects should not be used as the company's fixed assets.(F) in the BOT business, may grant to the project company to provide infrastructure in addition to other assets, if the assets constitute a grant to meet the contract price, the Government should not be used as grants to deal with. Since the project company to grant access to assets, their fair value should be confirmed, did not provide access to the assets and related services should be recognized as a liability.The provisions of this release, enterprises have been carried out by the BOT project, it should be retroactive adjustment; retroactive adjustment is not feasible, should be based on BOT and business-related assets, liabilities listed in the newspaper as early as the beginning of the period based on the book value of re-classification As a financial asset or intangible assets, impairment tests at the same time; in the presentation of the beginning of the first period for impairment testing is not feasible, should be carried out in the current period beginning Impairment tests.Sixth, sale and leaseback transactions as operating leases should be how to deal with the accounting?A: The business of sale and leaseback transactions as operating leases should be dealt with separately under the following circumstances:(A) there is conclusive evidence that the sale and leaseback transactions in accordance with the fair value is reached, price and the difference between the book value of assets should be included in current profit and loss.(B) the sale and leaseback transaction if it is not in accordance with the fair value reached, the price lower than the fair value of the difference between profit and loss should be included in the current period; but the loss will be lower than the market value of the future lease payments of compensation, damages should be Deferred (deferred income), and confirmed with the cost of rent in line with lease period methods for sharing; if the price is greater than fair value, fair value is greater than its parts should be included in deferred income and rental Sharing period.
微雨燕双飞1988
从会计准则制定者的角度出发，盈余管理是发生在管理当局运用职业判断编制财务报告和通过规划交易以变更财务报告时，旨在误导那些以公司经济业绩为基础的利益关系人的决策或影响那些以会计报告数字为基础的契约的后果（Paul M.Healy，James M. Wahlen，1999）。在市场经济发展过程中，公司为谋求自身利益最大化，必然会采取一定的手段进行盈余管理。适度盈余管理是公司各方利益相关者的需要，它可以同时使得公司契约的相关方都获利，但是滥用盈余管理则有损会计信息质量的可靠性。为了约束公司的盈余管理行为，20世纪90年代初财政部便提出了建立中国会计准则体系的总体目标，至2006年2月15日，财政部共发布了39项企业会计准则。新会计准则理念先进、体系完整，充分体现了与国际准则的趋同以及对盈余管理有意识的遏制。同时，我们也要看到新会计准则客观上扩大了公司盈余管理的空间。 一、盈余管理行为产生的动机 由于公司管理者与相关利益人之间利益的不一致，追求的目标也不一样，再加上信息不对称、委托代理关系契约的不完全以及利益主体的利己性，使公司管理者有动机也有可能为自身利益进行盈余管理。公司进行盈余管理的主要动机有： （一）资本市场动机 股票首发价格在很大程度上与公司的业绩相关，因此公司管理者将通过向上的盈余管理来推动股票价格。投资者在进行股票估价和优化投资组合时，会运用公司对外公布的会计信息来决策，这样，也会导致管理者通过盈余管理来影响公司的股票价格。另外，当行业监管的执行需要运用到公司的财务数据时，公司会出于回避行业监管而进行盈余管理。有关研究表明：上市公司在第一次出现亏损的年度有明显非正常调减收益的盈余管理；而在扭亏为盈的年度，又会存在调增收益的盈余管理行为。 （二）公司避税的需要 齐莫尔曼证明了财富转移的最直接方式是税收制度。在财务会计与税务会计分离的国家，公司为了避税的需要，也会在会计准则及相关法规下，选择对自己最为有利的会计政策进行盈余管理，使自身利益最大化。目前，公司的税收支出大部分是在利润基础上产生，利润少意味着少交税，只要公司管理层实现了既定的目标利润，就可以通过转移部分利润达到少交税，同时又为下期利润目标做准备的目的，公司也向外部投资者呈现出了一个经营稳定、发展良好的形象。 （三）避免政治成本的需要 公司的利益相关者之一是政府，他们会通过会计准则、税法等法律法规将社会财富所有权转移到政府手中。公司规模越大、盈利越多，政府越有可能对其征收高额税收或进行其他管制，公司所面临的政治成本的可能性就越大，管理当局也越有可能通过选择能够递延确认利润的会计方法调整当期收益，实施盈余管理。反之，规模偏小的公司为了树立良好形象，往往会调增当期收益。 二、新会计准则对公司盈余管理的遏制 （一）减少了利用资产减值转回调节利润的可能性 资产减值准备的计提必然增加公司的当期费用而减少当期利润，转回则相反，通过减值准备计提与转回可以调节公司不同会计期间的利润。据媒体对2004年度减值损失转回金额最大的前20家上市公司年报的分析结果表明，通过转回前期资产减值损失不同程度人为调整损益中，2家ST公司分别增加当年利润32 495万元和4 500万元，占各自当年净利润的309%和581%，成功摘除了ST；4家公司分别增加当年利润28 080万元、6 885万元、6 373万元和5 003万元，避免当年出现亏损；6家公司维持或提升了业绩。而新颁布的《企业会计准则第8号——资产减值》规定，计提的资产减值准备在以后会计期间不得转回这一规定限制了企业利用资产减值调节收益的功能。另外，新会计准则虽然对一些资产特别规定可以计提减值准备和允许转回，但也作了严格限制，如存货跌价准备计提要求应当有“确凿证据”，还要考虑持有存货的目的等。这也在一定程度上限制了资产减值调节利润的可能性。 （二）缩小了公司选择发出存货的计价范围 原准则规定可以采用个别计价法、先进先出法、加权平均法、移动加权平均法和后进先出法对发出存货的成本进行计价。新准则取消了移动加权平均法和后进先出法。对于那些存货数量多、周转率较低的公司，在存货价格下跌时，采用后进先出法将会减少发出存货成本，调增企业收益。新准则的规定使公司当期的存货都以客观的历史成本反映，更强调了会计信息的可靠性，消除了公司利用后进先出法人为影响利润，进行盈余管理的可能。 （三）扩大了合并报表的合并范围 新旧准则对合并范围的规定基本一致，但新准则强调以“控制”为基础确定合并范围，基于“控制”理念来定义子公司，包括小规模公司、特殊行业子公司以及所有者权益为负数的子公司。这一变革使一些通过降低权益为负数的子公司的投资比例，将其从合并范围中剔除，或提高盈利的子公司的投资比例，将其纳入合并范围来提高集团公司的业绩，进行盈余管理的行为被禁止。同时新会计准则要求公司将合并区分为同一控制和非同一控制下的合并，分别采用不同的规则处理关于如何确定合并成本及其分配、如何确定作为对价付出的相关资产的相关损益或承担的负债等问题。这些新的规定将促使合并报表更加真实、公正，更真实地反映企业集团的经营成果及财务状况，限制了利用重组合并进行盈余管理。 三、新会计准则下公司盈余管理的可能途径 （一）利用资产减值 新会计准则扩大了资产减值范围，除原先要求计提的“八项”资产减值准备以外，采用公允价值模式计量的投资性房地产、消耗性生物资产、建造合同形成的资产、金融资产以及未探明石油天然气矿区权益等资产，均应在会计期末判断资产是否存在可能发生减值的迹象，相应提取减值准备。其中，除按新准则第8号计提的各项资产减值准备不得转回外，其他资产减值准备均可以在减记资产价值的影响因素消失后转回，计入当期损益，为管理当局盈余管理提供了可能。资产减值的确认与计量涉及到公允价值、资产未来现金流量现值等指标的确定，不管是对公允价值的估计，还是在计算现值过程中对未来现金流量和折现率的估计都需要会计的职业判断，方便管理层进行盈余管理。 （二）利用研发支出的部分资本化规定 新准则把过去计入当期损益的研究与开发费用划分为两个阶段：研究阶段支出计入当期损益，开发阶段的支出允许资本化计入资产价值。但对于开发项目是否具有可行性，公司是否具有完成该项目并使用或出售的意图，公司是否能证明开发的新产品、新技术存在市场等问题的确定都需要会计的职业判断。会计的职业判断主观性强，与盈余管理关系密切，为公司盈余管理提供了可能。 （三）利用公允价值 新会计准则在金融工具、非货币性资产交换、投资性房地产、公司合并的非共同控制类型中和债务重组等方面引入了公允价值计量属性。虽然准则对公允价值的使用条件进行了严格限制，但这依赖于会计人员的职业判断和资产评估机构的报告，使公司管理当局可以利用公允价值进行盈余管理的空间加大。 （四）利用借款费用资本化范围的扩大 旧准则规定可予以资本化的资产仅指固定资产，而新准则规定符合资本化条件的资产包括固定资产和需要经过相当长时间的购建或者生产活动才能达到可使用或可销售状态的存货、投资性房地产等，扩大了可资本化的资产范围，随之可资本化的借款范围，由专门借款扩大到包括专门借款和一般借款。企业借入的资金大多是混合使用，确认符合资本化条件的资产究竟占用了多少一般借款，计算借款费用资本化金额时确认资本化期间等问题需要进行主观判断，公司外部各方很难了解清楚，审计监管难度较大，客观上为公司增加了盈余管理空间。 （五）利用预计负债的计量 新准则规定预计负债的初始计量按履行相关现时义务所需支出的最佳估计数进行；在资产负债表日对预计负债的账面价值进行复核，如有客观证据表明该账面价值不能真实反映当前最佳估计数，应按当前最佳估计数作相应调整。规定中需要确定的“最佳估计数”没有具体的标准，需要综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。因此，在计量过程中涉及到对相关未来现金流出、折现率、风险的估计和判断，为公司管理层进行盈余管理增加了相当大的空间。 四、结语 新会计准则对公司盈余管理的影响是客观存在的。会计准则的制定并非完全为防范盈余管理而设置，无法达到完全有效，因此公司管理当局选择对自己有利的会计政策成为必然。过度的盈余管理会误导投资者、债权人以及其他利益相关者，甚至会导致资本市场的混乱。另外还应注意到，新会计准则的颁布、实施虽暂定为上市公司，但其实施范围随时有可能扩大到非上市公司，其相关盈余管理的影响也会逐渐显现。基于以上认识，应认真分析公司利用新会计准则进行盈余管理的可能方法和途径，保证会计信息质量，维护公司利益相关者的利益。 [主要参考文献] [1] 中华人民共和国财政部。企业会计准则。北京：经济科学出版社，2006. [2] Paul M.Healy & James M. Wahlen撰。王学军，肖华，译。曲晓辉，校。盈余管理研究回顾及其对会计准则建设的启示[J].会计研究，2000（11）。 [3] 沈烈，魏承玉。新会计准则盈余管理分析。财会通讯，2007（05）。 [4] 帅兰明。盈余管理：动因及后果—兼与利润操纵的比较。财经理论与实施（双月刊），2006（09）。麻烦采纳，谢谢!
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