企业会计准则中英版Word文档下载推荐.docx
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第二条下列各项适用其他相关会计准则:
Article2Otherrelevantaccountingstandardsshallapplytosuchitemsasfollows:
(一)外币长期股权投资的折算,适用《企业会计准则第19号——外币折算》。
(1)TheAccountingStandardsforEnterprisesNo.19-ForeignCurrency
Translationshallapplytothetranslationoflongtermequityinvestmentsinforeigncurrencies;
(二)本准则未予规范的长期股权投资,适用《企业会计准则第22号——金融工具确认和计量》。
(2)TheAccountingStandardsforEnterprisesNo.22-RecognitionandmeasurementofFinancialInstrumentsshallapplytothelongterminvestmentswhichhaven'
tbeendealtwithbythepresentstandards.
第二章初始计量
ChapterIIInitialMeasurement
第三条企业合并形成的长期股权投资,应当按照下列规定确定其初始投资成本:
Article3Theinitialcostofthelong-termequityinvestmentformedinthemergerofanenterpriseshallbeascertainedinaccordancewiththefollowingprovisions:
(一)同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,应当调整资本公积;
资本公积不足冲减的,调整留存收益。
(1)Forthemergerofenterprisesunderthesamecontrol,iftheconsiderationofthemergingenterpriseisthatitmakespaymentincash,transfersnon-cashassetsorbearitsdebts,itshall,onthedateofmerger,regardtheshareofthebookvalueoftheowner'
sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thedifferencebetweentheinitialcostofthelong-termequityinvestmentandthepaymentincash,non-cashassetstransferredaswellasthebookvalueofthedebtsbornebythemergingpartyshalloffsetagainstthecapitalreserve.Ifthecapitalreserveisinsufficienttodilute,theretainedearningsshallbeadjusted.
合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,应当调整资本公积;
Iftheconsiderationofthemergingenterpriseisthatitissuesequitysecurities,itshall,onthedateofmerger,regardtheshareofthebookvalueoftheowner'
sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thetotalfacevalueofthestocksissuedshallberegardedasthecapitalstock,whilethedifferencebetweentheinitialcostofthelong-termequityinvestmentandtotalfacevalueofthesharesissuedshalloffsetagainstthecapitalreserve.Ifthecapitalreserveisinsufficienttodilute,theretainedearningsshallbeadjusted.
(二)非同一控制下的企业合并,购买方在购买日应当按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
(2)Forthemergerunderdifferentcontrol,themergingpartyshall,onthedateofmerger,regardthemergercostsascertainedinaccordancewiththeAccountingStandardsforEnterprisesNo.20–MergerofEnterprisesastheinitialcostofthelong-termequityinvestment.
第四条除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,应当按照下列规定确定其初始投资成本:
Article4Besidesthelong-termequityinvestmentsformedbythemergerofenterprises,theinitialcostofalong-termequityinvestmentobtainedbyothermeansshallbeascertainedinaccordancewiththeprovisionsasfollows:
(一)以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。
初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
(1)Theinitialcostofalong-termequityinvestmentobtainedbymaking
paymentincashshallbethepurchasecostwhichisactuallypaid.Theinitialcostconsistsoftheexpensesdirectlyrelevanttotheobtainmentofthelongtermequityinvestment,taxesandothernecessaryexpenses.
(二)以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。
(2)Theinitialcostofalong-termequityinvestmentobtainedonthebasisofissuingequitysecuritiesshallbethefairvalueoftheequitysecuritiesissued.
(三)投资者投入的长期股权投资,应当按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
(3)Theinitialcostofalong-termequityinvestmentofaninvestorshallbethevaluestipulatedintheinvestmentcontractoragreementexcepttheunfairvaluestipulatedinthecontractoragreement.
(四)通过非货币性资产交换取得的长期股权投资,其初始投资成本应当按照《企业会计准则第7号——非货币性资产交换》确定。
(4)Theinitialcostofalong-terminvestmentobtainedbytheexchangeofnonmonetaryassetsshallbeascertainedinaccordancewiththeAccountingStandardsforEnterprisesNo.7–ExchangeofNon-monetaryAssets.
(五)通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第12号——债务重组》确定。
(5)Theinitialcostofalong-termequityinvestmentobtainedbyrecombinationofliabilitiesshallbeascertainedinaccordancewithAccountingStandardsforEnterprisesNo.12–DebtRestructuring.
第三章后续计量
ChapterIIISubsequentMeasurement
第五条下列长期股权投资应当按照本准则第七条规定,采用成本法核算:
Article5Thefollowinglong-termequityinvestmentsshall,inaccordancewithArticle7oftheseStandards,bemeasuredbyemployingthecostmethod:
(一)投资企业能够对被投资单位实施控制的长期股权投资。
控制,是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。
投资企业能够对被投资单位实施控制的,被投资单位为其子公司,投资企业应当将子公司纳入合并财务报表的合并范围。
投资企业对子公司的长期股权投资,应当采用本准则规定的成本法核算,编制合并财务报表时按照权益法进行调整。
(1)Along-termequityinvestmentofaninvestingenterprisethatisabletocontroltheinvestedenterprise.Theterm"
control"
referstothepowertodeterminethefinancialandoperatingpolicesofanenterpriseandobtainbenefitsfromitsoperatingactivitiesoftheenterprise.Iftheinvestingenterprisecancontrolaninvestedentity,theinvestedentityasitssubsidiarycompanyshallbeincludedintheconsolidationrangeoftheconsolidatedfinancialstatements.Foralongtermequityinvestmentonthesubsidiarycompanyofaninvestingenterprise,theinvestingenterpriseshallaccountedbyemployingthecostmethodasprescribedbytheseStandards,andshallmakeanadjustmentbyemployingtheequitymethodwhenitworksoutconsolidatedfinancialstatements.
(二)投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。
共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。
投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。
重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。
(2)Along-termequityinvestmentoftheinvestingenterprisethatdoesnotdojointcontrolordoesnothavesignificantinfluencesontheinvestedentity,andentity,andhasnoofferintheactivemarketanditsfairvaluecannotbereliablymeasured.Theterm"
jointcontrol"
referstothecontroloveraneconomicactivityinaccordancewiththecontractsandagreements,whichdoesnotexistunlesstheinvestingpartiesoftheeconomicactivitywithoneanassentonsharingthecontrolpowerovertherelevantimportantfinancialandoperatingdecisions.Whereaninvestingenterpriseandotherpartiesdojointcontrolover
aninvestedentity,theinvestedentityshallbetheirjointenterprise.Theterm"
significantinfluences"
referstothepowertoparticipateinmakingdecisionsonthefinancialandoperatingpoliciesofanenterprise,butnottocontrolordojointcontroltogetherwithotherpartiesovertheformulationofthesepolicies.Whereaninvestingenterpriseisabletohavesignificantinfluencesonaninvestedentity,theinvestedentityshallbeitsassociatedentity.
第六条在确定能否对被投资单位实施控制或施加重大影响时,应当考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。
Article6Whenascertainingwhetherornotitisabletocontrolorhave
significantinfluencesonaninvestedentity,anenterpriseshalltakeintoconsiderationtheinvestedenterprises'
currentconvertiblecorporatebondsandcurrentexecutablewarrantsheldbytheinvestingenterpriseandotherparties,aswellasotherpotentialfactorsconcerningthevotingrights.
第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。
追加或收回投资应当调整长期股权投资的成本。
被投资单位宣告分派的现金股利或利润,确认为当期投资收益。
投资企业确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
Article7Thepriceofalong-termequityinvestmentmeasuredbyemployingthecostmethodshallbeincludedatitsinitialinvestmentcost.Ifthereareadditionalinvestmentsordisinvestments,thecostofthelong-termequityinvestmentshallbeadjusted.Thedividendsorprofitsdeclaredtodistributebytheinvestedentityshallberecognizedasthecurrentinvestmentincome.Theinvestmentincomerecognizedbytheinvestingenterpriseshallbelimitedtotheamountreceivedfromtheaccumulativenetprofitsthatariseaftertheinvestedentityhasacceptedtheinvestment.Wheretheamountofprofitsorcashdividendsobtainedbytheinvestingentityexceedstheaforesaidamount,itshallberegardedasrecoveryofinitialinvestmentcost.
第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资,应当按照本准则第九条至第十三条规定,采用权益法核算。
Article8Along-termequityinvestmentoftheinvestingenterprisethatdoesjointcontrolorsignificantinfluencesovertheinvestedentityshall,inaccordancewithArticles9through13oftheseStandards,bemeasuredbyemployingtheequitymethod.
第九条长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;
长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。
被投资单位可辨认净资产的公允价值,应当比照《企业会计准则第20号——企业合并》的有关规定确定。
Article9Iftheinitialcostofalong-termequityinvestmentismorethantheinvestingenterprise'
attributableshareofthefairvalueoftheinvestedentity'
sidentifiablenetassetsfortheinvestment,theinitialcostofthelong-termequityinvestmentmaynotbeadjusted.Iftheinitialcostofalong-termequityinvestmentislessthantheinvestingenterprise'
sidentifiablenetassetsfortheinvestment,thedifferenceshallbeincludedinthecurrentprofitsandlossesandthecostofthelong-termequityinvestmentshallbeadjustedsimultaneously.Thefairvalueoftheidentifiablenetassetsoftheinvestedentityshallbeascertainedbyreferringtoth