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企业会计准则中英版精品文档
企业会计准则第2号——长期股权投资
AccountingStandardsforEnterprisesNo.2-Long-termEquityInvestments
第一章总则
ChapterIGeneralProvisions
第一条为了规范长期股权投资的确认、计量和相关信息的披露,根据《企业会计准则——基本准则》,制定本准则。
Article1Inordertoregulatetherecognitionandmeasurementoflong-termequityinvestments,anddisclosureofrelevantinformation,theseStandardsareformulatedinthelightoftheAccountingStandardsforEnterprises–BasicStandards.
第二条下列各项适用其他相关会计准则:
Article2Otherrelevantaccountingstandardsshallapplytosuchitemsasfollows:
(一)外币长期股权投资的折算,适用《企业会计准则第19号——外币折算》。
(1)TheAccountingStandardsforEnterprisesNo.19-ForeignCurrency
Translationshallapplytothetranslationoflongtermequityinvestmentsinforeigncurrencies;
(二)本准则未予规范的长期股权投资,适用《企业会计准则第22号——金融工具确认和计量》。
(2)TheAccountingStandardsforEnterprisesNo.22-RecognitionandmeasurementofFinancialInstrumentsshallapplytothelongterminvestmentswhichhaven'tbeendealtwithbythepresentstandards.
第二章初始计量
ChapterIIInitialMeasurement
第三条企业合并形成的长期股权投资,应当按照下列规定确定其初始投资成本:
Article3Theinitialcostofthelong-termequityinvestmentformedinthemergerofanenterpriseshallbeascertainedinaccordancewiththefollowingprovisions:
(一)同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。
(1)Forthemergerofenterprisesunderthesamecontrol,iftheconsiderationofthemergingenterpriseisthatitmakespaymentincash,transfersnon-cashassetsorbearitsdebts,itshall,onthedateofmerger,regardtheshareofthebookvalueoftheowner'sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thedifferencebetweentheinitialcostofthelong-termequityinvestmentandthepaymentincash,non-cashassetstransferredaswellasthebookvalueofthedebtsbornebythemergingpartyshalloffsetagainstthecapitalreserve.Ifthecapitalreserveisinsufficienttodilute,theretainedearningsshallbeadjusted.
合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。
Iftheconsiderationofthemergingenterpriseisthatitissuesequitysecurities,itshall,onthedateofmerger,regardtheshareofthebookvalueoftheowner'sequityofthemergedenterpriseastheinitialcostofthelong-termequityinvestment.Thetotalfacevalueofthestocksissuedshallberegardedasthecapitalstock,whilethedifferencebetweentheinitialcostofthelong-termequityinvestmentandtotalfacevalueofthesharesissuedshalloffsetagainstthecapitalreserve.Ifthecapitalreserveisinsufficienttodilute,theretainedearningsshallbeadjusted.
(二)非同一控制下的企业合并,购买方在购买日应当按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
(2)Forthemergerunderdifferentcontrol,themergingpartyshall,onthedateofmerger,regardthemergercostsascertainedinaccordancewiththeAccountingStandardsforEnterprisesNo.20–MergerofEnterprisesastheinitialcostofthelong-termequityinvestment.
第四条除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,应当按照下列规定确定其初始投资成本:
Article4Besidesthelong-termequityinvestmentsformedbythemergerofenterprises,theinitialcostofalong-termequityinvestmentobtainedbyothermeansshallbeascertainedinaccordancewiththeprovisionsasfollows:
(一)以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。
初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
(1)Theinitialcostofalong-termequityinvestmentobtainedbymaking
paymentincashshallbethepurchasecostwhichisactuallypaid.Theinitialcostconsistsoftheexpensesdirectlyrelevanttotheobtainmentofthelongtermequityinvestment,taxesandothernecessaryexpenses.
(二)以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。
(2)Theinitialcostofalong-termequityinvestmentobtainedonthebasisofissuingequitysecuritiesshallbethefairvalueoftheequitysecuritiesissued.
(三)投资者投入的长期股权投资,应当按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
(3)Theinitialcostofalong-termequityinvestmentofaninvestorshallbethevaluestipulatedintheinvestmentcontractoragreementexcepttheunfairvaluestipulatedinthecontractoragreement.
(四)通过非货币性资产交换取得的长期股权投资,其初始投资成本应当按照《企业会计准则第7号——非货币性资产交换》确定。
(4)Theinitialcostofalong-terminvestmentobtainedbytheexchangeofnonmonetaryassetsshallbeascertainedinaccordancewiththeAccountingStandardsforEnterprisesNo.7–ExchangeofNon-monetaryAssets.
(五)通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第12号——债务重组》确定。
(5)Theinitialcostofalong-termequityinvestmentobtainedbyrecombinationofliabilitiesshallbeascertainedinaccordancewithAccountingStandardsforEnterprisesNo.12–DebtRestructuring.
第三章后续计量
ChapterIIISubsequentMeasurement
第五条下列长期股权投资应当按照本准则第七条规定,采用成本法核算:
Article5Thefollowinglong-termequityinvestmentsshall,inaccordan