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在实务中,部分企业发生股权转让,已经办理产权交割及工商变更登记,但未同时具备财政部财会字[1998]66号文件《关于执行具体会计准则和<股份有限公司会计制度>有关会计问题解答》规定的四个条件,最常见的是股权转让价款的收取未超过50%。如果选择工商变更登记日确认股权转让收益,因为此时大部分交易价款尚未收取,会有提早确认之嫌或增加收益确认的风险;而如果选择同时具备财政部财会字[1998]66号文件规定的四个条件才确认股权转让,则显得过于滞后,因为办理工商变更登记后该项投资的风险和报酬就已经转移给了受让方。这使发生有关业务的企业处于两难的境地。
In practice, some enterprises have equity transfer, and have completed the registration of property rights transfer and business change, but not yet with the Accounting Department of the Ministry of Finance [1998] No. 66 document on the implementation of specific accounting standards and accounting issues related to accounting issues Answer "provides the four conditions, the most common is the equity transfer price received no more than 50%. If you choose to change the registration date of business registration to confirm the equity transfer proceeds, because most of the transaction price has not been charged at this time, there will be early recognition or increase the risk of recognition of revenue; and if you choose the same time with the Ministry of Finance Accounting Word [1998] 66 document Of the four conditions to confirm the transfer of equity, it appears too lagged, because after the change of business registration and registration of the investment risks and rewards have been transferred to the transferee. This puts businesses in the business in a dilemma.