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企业会计准则体系要求对子公司的长期股权投资采用成本法进行后续计量,同时要求以“实质重于形式”的控制权界定为基础来确定合并财务报表的编制主体及合并范围。当子公司已资不抵债时,实务中对个别报表层面如何对长期股权投资进行后续计量以及合并报表层面如何处理资不抵债的子公司均存在诸多疑问。本文拟对资不抵债子公司的相关会计处理问题加以探析,以期引起关注和思考。一、母公司个别报表层面相关会计处理根据企业会计准则体系的相关后续规定,当子公司发生了持续的、大幅度的亏损时,应对该子公司的长期股权投资相应计提长期股权投资减值准备。
The system of corporate accounting standards requires that the long-term equity investments of subsidiaries be subsequently measured using the cost method, and the control entity should be determined based on the definition of control of “substance over form” to determine the main body and scope of consolidation of the consolidated financial statements. When subsidiaries are insolvent, there are many questions in practice regarding how to measure the long-term equity investments at the individual reporting level and how to deal with insolvent subsidiaries at the consolidation level. This article intends to analyze the relevant accounting problems of insolvent companies with a view to arousing concern and thinking. First, the individual statements of the parent company related accounting treatment According to the relevant provisions of the corporate accounting standards follow-up rules, when a subsidiary sustained and substantial losses, the corresponding long-term equity investment subsidiary should be accrued impairment of long-term equity investment ready.