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2011年以来,国际会计准则理事会相继发布、修定了一系列的会计准则,开启了国际报告准则的新一轮变革,其中主要涉及公允价值计量以及合并财务报表等。为了与国际会计准则接轨并完善我国的会计准则体系,使财务报表更加公允的反应企业的公允价值和经营成果,2014年财政部对我国的会计准则进行了一系列相应的修订,其中包括《企业会计准则第2号—长期股权投资》(财会[2014]14号)和《企业会计准则第33号——合并财务报表》(财会[2014]10号)。由于我国市场经济的不断发展,企业集团化的趋势越来越明显,更多的企业是以集团的形式存在,企业集团内部的合并重组现象日益增多,本文对于同一控制下的控股合并这一企业行为在新旧准则下的处理差异进行对比并分析其对财务报表的影响。
Since 2011, the International Accounting Standards Board successively released and revised a series of accounting standards, opening up a new round of changes in the international reporting standards, which mainly involve fair value measurement and the consolidation of financial statements. In order to be in line with international accounting standards and to improve our country’s accounting standards system and to make the financial statements more fair, we have made a series of corresponding amendments to our country’s accounting standards in 2014, including “Enterprises Accounting Standards No. 2 - Long-term Equity Investments ”(Cai Kuai [2014] No. 14) and“ Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements ”(Cai Kuai [2014] No. 10). Due to the continuous development of market economy in our country, the trend of enterprise grouping becomes more and more obvious. More and more enterprises exist in the form of group, and the phenomenon of merger and reorganization in enterprise group is increasing day by day. In this paper, The differences between the behavior under the old and new standards are compared and the impact on the financial statements is analyzed.