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我国上市公司非一揽子分次处置对子公司的股权投资直至丧失控制权的业务日趋增多,目前对该情形下在丧失控制权之前股权处置价款与股权投资对应享有子公司净资产份额的差额,会计准则等尚无明确规定,实务中存在多种理解,主要有确认为“投资收益”或“资本公积”两种做法。文章基于兼顾国际趋同与我国该类交易的经济实质视角,认为将该差额确认为“投资收益”更符合会计信息质量的要求。
The listed companies in our country dispose of the equity investment of subsidiaries until the loss of control more and more in non-package, the difference between the disposal price of the equity before the loss of control and the share of the net assets of the subsidiary enjoyed by the equity investment in this situation, the accounting There is no clear guideline and other rules. There are many kinds of understanding in practice, which are mainly confirmed as “investment return” or “capital reserve”. Based on the consideration of international convergence and the economic substantive perspective of such transactions in our country, the article considers that the difference is recognized as “investment income ” more in line with the requirements of accounting information quality.