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2006年2月15日,我国正式颁布了《企业会计准则2006》(包括1项基本准则和38项具体准则)。新准则的颁布和实施,对我国会计发展史具有深远的影响。新准则对原无形资产准则进行了修订,使土地使用权的确认与计量规则与对应的国际会计准则实现了高度趋同。土地是企业经营发展的重要战略资源。有偿取得的土地使用权在企业尤其是港口企业中,占资产相当大的比重,其成本的摊销对于企业损益的影响举足轻重。我国《企业会计准则第6号——无形资产》中关于土地使用权会计规范的变化,势必对这类企业的效益计量产生重要影响,很可能增加企业业绩评价和经营发展的不确定性。鉴于此,本文以港口企业土地使用权会计处理为案例,对我国港口企业土地使用权会计处理方法进行了纵向的对比,特别针对新旧准则下土地使用权会计处理的差异及其对损益的影响进行了细致的比较分析,以供实务参考。
February 15, 2006, China formally promulgated the “Accounting Standards for Enterprises 2006” (including a basic standard and 38 specific guidelines). The promulgation and implementation of the new standard have a far-reaching impact on the history of China’s accounting. The new standard revised the original criteria of intangible assets, making the recognition and measurement rules of land use rights highly consistent with the corresponding international accounting standards. Land is an important strategic resource for business development. The land-use right paid for acquisition accounts for a relatively large proportion of the assets of enterprises, especially the port enterprises, and the amortization of their costs has a significant impact on the profit and loss of the enterprises. The changes in the accounting norms of the land use rights in the “Accounting Standards for Business Enterprises No. 6 - Intangible Assets” in China are bound to have a significant impact on the measurement of the benefits of such enterprises and will likely increase the uncertainty in the performance evaluation and business development of enterprises. In view of this, this article takes the accounting treatment of the land use right of port enterprises as a case to make a vertical comparison of the accounting treatment methods of the land use rights of the port enterprises in our country, especially according to the difference between the accounting treatment of the land use right under the old and new standards and its impact on the profit and loss A detailed comparative analysis for practical reference.