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随着我国证券市场的发展,企业集团成员之间相互交叉持股的现象变得越来越普遍,股权结构日趋复杂,其衍生出来的会计确认与计量问题在实务中迫切需要得到解决,该问题现已成为合并报表编制中的一个难点。新发布的《企业会计准则第33号——合并财务报表》主要就合并范围、合并程度和相关信息的披露作出规定,并进一步与国际会计准则接轨。同时新准则首次对企业集团成员之间交叉持股等问题提出了相应的解决办法。本文以新准则为指导,试对交叉持股的会计处理与其所衍生的财务问题进行分析探讨。
With the development of China’s securities market, cross-shareholding among members of an enterprise group has become more and more common. Equity ownership structure has become more and more complicated. The problems of accounting confirmation and measurement derived from it urgently need to be solved. It has now become a difficult point in the preparation of consolidated statements. The newly released Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements mainly stipulates the scope of mergers, the degree of merger and the disclosure of related information, and further complies with IAS. At the same time, the new standard proposes the corresponding solution to the cross-shareholdings among the members of the enterprise group for the first time. This article, guided by the new guidelines, attempts to analyze and discuss the accounting treatment of cross-shareholding and its derivative financial problems.