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单独财务报表是指由母公司、联营企业的投资者或共同控制主体中的合营者列报的财务报表,其中,投资以直接的权益份额为基础、而不是以被投资者的报告结果和净资产为基础进行核算。改进后的《国际会计准则第27号》要求在单独财务报表中,无论是对子公司的投资、对联营企业的投资还是对联合控制主体的投资,均应采用成本法或《国际会计准则第39号》规定的公允价值法核算。本文欲就单独财务报表采用投资成本法的合理性及其应用作一解析,以期能对我国相关准则的修订起到抛砖引玉的作用。
Separate financial statements refer to the financial statements presented by the parent company, a joint venture investor or jointly controlled entity in a joint venture, where the investment is based on the direct equity share rather than on the investor’s report and the net Assets-based accounting. The revised IAS 27 requires that in a separate financial statement, whether it is an investment in a subsidiary, an investment in a joint venture or an investment in a joint control entity, the cost method or the International Accounting Standard 39 "provisions of the fair value method of accounting. This paper attempts to make an analysis of the rationality of investment cost method and its application in the separate financial statements, in the hope of contributing to the revision of the relevant guidelines in our country.