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1、Jonathan Bark.Operating managementD.Peoples Education Press,2009浅析长期股权投资后续计量的变化摘要 财政部新颁布的会计准则规定长期股权投资适用企业会计准则第2号长期股权投资新准则在更大的范围内使用公允价值，引入了可辨认净资产公允价值的概念，重新规定了商誉的核算方法，权益法处理及减值处理等几个方面也同原规则有很大变化。这些变化标志着我国会计准则与国际会计准则更加接近。 关键词：长期股权投资 公允价值 权益法 一、 后续计量方法选择的变化。旧准则规定，企业应当对子公司合营公司和联营公司的长期股权投资按照权益法进行后续计量，对其他参股企
2、业（不控制，不共同控制，也无重大影响）的长期股权投资采用成本法进行后续计量。新准则下后续计量方法发生了较大变化。对子公司的长期股权投资采用成本法进行后续计量主要原因在于：一是与企业会计准则第 33 号合并财务报表的规定相协调，优化母公司财务报表与合并财务报表的分工，使得信息披露更加充分；二是在一定程度上避免子公司实际宣告发放现金股利或利润之前，母公司垫付资金发放现金股利或利润的情况发生。二、 权益法具体应用的变化。按照成本法对长期股权投资进行后续计量时，新旧准则没有本质上的差别 但按照权益法进行后续计量时，新旧准则在细节方面差异较大。1.权益法核算确认投资收益的基础发生了改变。在旧准则下，企业
3、在按照权益法确认对被投资单位的投资收益时，直接以被投资单位当年的净利润或净亏损为基础确认即可。在新准则下，企业在按照权益法确认对被投资单位的投资收益时，应当以调整后的净利润或净亏损为基础，除非这些调整不切合实际 这些调整一般包括：（1）以取得投资时被投资单位各项可辨认资产等的公允价值为基础，对被投资单位的净利润进行调整 取得投资时有关资产负债的公。允价值与其账面价值不同的，未来期间在计算归属母公司应享有的净利润或应承担的净亏损时，应考虑对被投资单位商品销售成本，计提的折旧额 摊销额以及资产减值准备金额等进行、的调整 投资时被投资单位可辨认净资产的公。允价值与其账面价值之间的差额较小，按照重要性
4、原则和成本效益原则也可以不进行调整。（2）企业与联营企业及合营企业之间发生的内部交易损益，按照持股比例计算归属于投资企业的部分，应当予以抵销，在此基础上确认投资损益投资企业与被投资单位发生的内部交损失，按照企业会计准则第 8 号 资产减值在差异 新准则的规定明显优于旧准则的规定。相当于在处置长期股权投资时完成了该部分股权投资收益的清算，更客观全面的反映了该项投资的实际收益。针对外币报表折算差，新准则规定企业在处置境外经营时，在合并报表层面应当将资产负债表中所有者权益项目下列示的，与该境外经营相关的外币财务报表折算差，自所有者权益项目转入处置当期的损益，而旧准则对此没有明确的规定，实务中的处理也
5、不尽相四、长期股权投资差额会计处理的变化。股权投资差额分为两个部分:一是初始投资成本与投资方应享有的被投资单位可辨认净资产公允价值份额之间的差额；二是投资企业享有的被投资单位可辨认净资产公允价值和账面价值之间的差额。旧准则对长期股权投资差额的处理采取了十分简单的处理方式 长期股权投资借方差额按一定期限平均摊销，计入损益，股权投资差额的摊销期限依照合同规定或在不超过10年进行摊销初始投资成本低于应享有被投资单位所有者权益份额之间的差额，直接计入资本公积(股权投资准备)新准则对股权投资差额不再采用过去的综合摊销方法，而是区分不同情况做出了较为细致的规定。对于同一控制下企业合并形成的对子公司长期股权
6、投资，其投资成本按照应享有的被投资单位账面净资产的份额确认，因而不存在股权投资差额，不确认商誉。合并对价与享有的被投资方所有者权益份额。的部分的差额，调整资本公积，资本公积不足冲减的，调整留存收益。对于其他方式形成的对子公司长期股权投资差额，区分母公司财务报表和合并财务报表两个层面进行处理 在母公司报表层面，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，应对取得的被购买方各项可辨认资产负债及或有负债的公允价值以及合并成本的计量进行复核，经复核后合
7、并成本仍小于合并中取得的被购买方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 对于负商誉不予确认，在合并当日计入当期损益，在合并财务报表层面，应当将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部分单独确认为商誉，期末需要对商誉进行减值测试 投资企业享有的。被投资单位可辨认净资产公允价值和账面价值之间的差额，应当调整被投资单位相关资产负债的账面价值，即需按照购买日被投资单位的资产负债的公允价值。结论 长期股权投资准则的新变化充分体现了我国会计准则与国际趋同的特点。它在坚持历史成本原则的基础上，再次引入了公允价值，在保留原有核算方
8、法的原则上，并根据我国现阶段的国情，改变和规范了某些具体的会计实务操作。这些变革有利于进一步夯实企业资产质量，充分揭示财务风险，正确衡量经营业绩，为实现向投资者、债权人和社会公众提供决策有用的会计信息铸牢了基础，在关键环节和根本实质上实现了与国际规则接轨。 Jonathan Bark.Operating managementD.Peoples Education Press,2009Analyses of the long-term equity investment follow-up measurement of change AbstractThe ministry of finance
9、 promulgated by the new accounting standards for long-term equity investment provisions of the accounting standards for enterprises no. 2 - of long-term equity investment, the new guidelines in the greater scope use fair value can be introduced, the concept of fair value of the identifiable net asse
10、ts, the goodwill redefined the accounting methods, the equity method treatment and impairment processing etc with the original rules also has a great change. These changes marked our accounting standards and international accounting standards closer. Keywords: fair value of the long-term equity inve
11、stment the equity method The first, a follow-up measurement methods selection of change. The old standards, the enterprise shall subsidiary company the jv company and associated male, companys long-term equity investment follow-up measurement by employing the equity method for other shares. Enterpri
12、se (dont control, not common control, also had no significant impact of a long-term equity investment by cost method to conduct the follow-up measurement new guidelines follow-up measurement method undergone great changes. The subsidiary company of a long-term equity investment follow-up measurement
13、 using the cost method: one is the main reason with the accounting standards for enterprises no. 33 consolidated financial statements, the provisions of the parent company coordinate financial statements and optimization of the division of consolidated financial statements, makes information disclos
14、ure more fully; Second, to some extent, avoid subsidiary actual proclaimed the dividends or profits before release, the parent company paid the dividends or profits fund release occur). Second, the equity method specific application of change. According to the cost of a long-term equity investment m
15、ethod of a follow-up measurement, the old standards on essentially no difference but in accordance with the equity method, the new follow-up measurement. The old standards in details differ greatly. 1. Confirm the equity method based investment profit accounted changed. In the old rule, by enterpris
16、es in the equity method to be confirmed according to the invested entity, direct investment by investment units in the year of the net profit or net loss can be based on new guidelines confirmed, enterprise in. The equity of the invested entity method confirmed shall, when the investment returns wit
17、h adjusted net profit or net losses as the foundation, unless these adjustments is impractical these adjustments generally include: (1) to get investment by the invested entity of the identifiable assets such as based on fair value of the invested entity, adjust the net profit obtained when the inve
18、stment assets, liabilities, and relevant. Acceptable value and its book value during the future in different calculation, the parent company shall enjoy the ownership on the part of the net profit or should be considered when the net losses of the invested entity, plan the commodity sale cost amorti
19、zation of depreciation forehead and asset impairment such adjustment of the amount of investment was, the net assets of the invested entity recognizable male. Acceptable value and its book value, according to the difference between the materiality principle and less cost benefit principle can also d
20、ont adjust. (2) enterprise and associated enterprises and joint ventures between the insider trading profit and loss, according to the shareholding of the investing enterprise computing relegated to part, shall offset, and based on this, recognize the investment profits or losses investment enterpri
21、ses invested unit with the internal transactions occur. Loss, according to the accounting standards for enterprises no. 8 asset impairment, first The loss of asset impairment such regulation belongs to the full confirmation shall be. After the adjustment, although improve the accounting information
22、authenticity, but also has certain defects: one is the invested entity has investments such as the identifiable assets based on the fair value of the invested entity, adjust the net profit program is more complex, and usually involves many period, not easy operation; 2 it is invested enterprises inv
23、ested enterprise of current charge the dividends and before Confirm the investment period of the corresponding relationship between abate. 2. The confirmation of excess deficit is different The old rule, by investment enterprise confirmation by the invested entity, the net losses, happened to reduce
24、 project investment book value to zero limit; If the invested entity future periods, the investing enterprise shall realize net profit in the calculation of the revenue sharing exceed unconfirmed loss allocation, by more than forehead after unconfirmed loss allocation of amount, restore forehead the
25、 book value of the investment. New guidelines in the confirmation, the investing enterprise shall share a net loss of the invested entity, not limited to the book value of the long-term equity investment shall be reduced plan: firstly, the book value of the long-term equity investment, until the wri
26、te-downs is zero; Secondly, to offset other substantively constitute an invested entity other net investment long-term rights to zero (other long-term equity of the invested entity mainly refers to the long-term debt, but not including investment enterprise and the invested entity selling goods betw
27、een services provided by daily activity generated by long-term debt, right); Finally, if enterprises in the investment contract or agreement agreed to perform other additional loss compensation obligation, shall, according to the accounting standards for enterprises no. 13 - contingencies for the pr
28、ovisions of the losses are expected to confirm, recognized as an estimated debts after the invested entity firm. Now, the investing enterprise net in its attributable share of profits remedy is unconfirmed After the amount of loss allocation according to the above order, contrary to adjust the estim
29、ated debts and other long-term interests and the book value of the long-term equity investment. Third, disposal of the long-term equity investment accounting changes. Old norms, disposal of the long-term equity investment will actually has its book value and the difference between the price recogniz
30、ed as the current investment profits or losses new guidelines, in addition to its book value and the actual price margin has recognized as the current income outside, still need to consider the invested entity 13where any change of the owners equities and recorded in the owners equity investors the
31、disposal part of overseas investment, in the consolidated financial statement must also take into account the level. The corresponding foreign currency statements convert balance. For a long-term equity investment in the equity method on accounting, old and new standards are prescribed, investors in
32、 addition to the adjustment of the net profit after arc is based on investment income outside, confirmed by the invested entity 13where any change of the owners equities shall, adjust the book value of the long-term equity investment and be included in the owners equity (capital reserve) in the tran
33、sfer. This investment, the old standards, the investing enterprise shall, in accordance with the corresponding proportion from capital reserve - equity investment under preparation subjects to adjust capital reserve - other capital reserve. The process may not change investment enterprise capital re
34、serve, also the book value of the investment doesnt change the profits and losses of the enterprise and owners equity structure and new standards should be part of the original recorded in the owners equities into the current profits and losses according to a certain proportion. According to the old
35、 maxim operation, at the investment has been transferred, originally recorded in the owners equity investment enterprise with capital reserve part still exists in the form of the investment, book reflects the overall income and facts in existence Have the invested entity fair value of the identifiab
36、le net assets parts need not independently confirmed goodwill negative goodwill project review later. Into the profits and losses of the invested enterprise invested entity enjoy identifiable net endowment. The fair value of the shares in with the difference between the book value of the investment
37、gains in the calculation of the invested entity adjust the net profit. ConclusionA long-term equity investment criteria new change fully embodies the our country international convergence of accounting criterion and the characteristics. It on the basis of historical cost principle, introduced the fa
38、ir value again; Keep its existing accounting method in, and according to the principle of our countrys situation, change and standardize certain specific accounting practice operation. These changes to further consolidate enterprise asset quality, the full-disclosure financial risk, and correct measure to achieve operational performance, to investors, creditors and social public accounting information to provide decision-making useful fast basis, the casting key sectors and fundamental essentially realized the integration with the international regulations. Posting in hot papers
