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一、合并价差处理的选择(一)目前规定存在的问题1995年财政部发布的《合并会计报表暂行规定》(以下简称《暂行规定》),对合并价差的内容和处理作了规定。在编制权益性投资和债券性投资抵销分录不能平衡时,统统作为合并价差,集中在合并资产负债表的长期投资项目下以“合并价差”项目单独列示。笔者认为,这种做法至少存在以下问题:1、混淆不同性质的差异。合并价差既包括公允价值高于(低于)账面价值的净资产增值(减值),又包括实际支付价款高于公允价值的商誉(或者低于公允价值的负商誉)。2、混淆不同内容的差异。合并价差既包括权益性投资与持有权益份额的差异,又包括债权性投资与相应应付债
I. Selection of Consolidated Spread (a) Problems Currently Stipulated The Interim Provisions on Consolidated Accounting Statements promulgated by the Ministry of Finance in 1995 (“Interim Provisions”) stipulate the contents and handling of merger spreads. When preparing equity investment and bond investment offsetting entries can not be balanced, all of them are listed separately as “consolidated spreads” under the long-term investment items consolidated in the balance sheet as the consolidated differences. The author believes that this approach has the following problems at least: 1, the confusion of different nature of the difference. Consolidation spreads include both the increase in net assets (impairment) with a fair value above (below) the book value and goodwill (or negative goodwill below fair value) in which the actual payment is above the fair value. 2, confuse different content differences. Consolidation spreads include both the difference between equity investment and the share of equity held, as well as the debt investment and the corresponding debt payable