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查看: 8531|回复: 11

请教陈老师持有待售股权投资的处理

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发表于 2014-4-26 09:33:32 | 显示全部楼层 |阅读模式
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       2014股权投资准则16条,对联营企业或合营企业的权益性投资全部或部分分类为持有待售资产的,投资方应当按照《企业会计准则第4号——固定资产》的有关规定处理,对于未划分为持有待售资产的剩余权益性投资,应当采用权益法进行会计处理。这里有两个问题比较迷惑:
       1、如果因对联营企业或合营企业的权益性投资全部分类为持有待售资产的,是不是可以认为该投资不再具有重大影响或共同控制,此时这些权益性投资还在长期股权投资里核算是否合适?或者说此时是否需要对其进行重新分类?即使是部分划分,如果剩余部分不再具有重大影响或共同控制,对于已划分部分或未划分部分的分类是否有影响?
        2、按照解释1,持有待售的非流动资产包括的长期股权投资不只限于对联营或合营企业的权益性投资,如果企业将对子公司的部分或全部投资划分为持有待售资产,应如何处理呢?对合并范围是否有影响?

本帖被以下淘专辑推荐:

发表于 2014-4-26 22:25:03 | 显示全部楼层
ias28:BC26 The Board decided that classifying an interest as held for sale should be on the basis of whether the intended disposal meets the criteria for classification as held for sale in accordance with IFRS 5, rather than on whether the entity had lost joint control of, or significant influence over, that interest. As a result, the Board concluded that when the disposal of an interest, or a portion of an interest, in a joint venture or an associate fulfilled the criteria for classification as held for sale in accordance with IFRS 5, an entity should classify the whole interest, or a portion of the interest, as held for sale.
BC27 The Board decided that, in the case of a partial disposal, an entity should maintain the use of the equity method for the retained interest in the joint
venture or associate until the portion classified as held for sale is finally disposed of.
The Board reasoned that even if the entity has the intention of
selling a portion of an interest in an associate or a joint venture, until it does so it still has significant influence over, or joint control of, that investee.
After the disposal, an entity should measure the retained interest in the joint venture or associate in accordance with IFRS 9 or in accordance with IAS 28 if the entity still has significant influence over, or joint control of, the retained interest.
ifrs5:8A An entity that is committed to a sale ** involving loss of control of a subsidiary shall classify all the assets and liabilities of that subsidiary as held for sale when the criteria set out in paragraphs 6–8 are met, regardless of whether the entity will retain a non-controlling interest in its former subsidiary after the sale。

合并报表层面,可以看成一个一个的净资产准备出售,类似于持有待售的固定资产。合并范围没有影响,主要是计量方面有影响。
发表于 2015-2-24 23:45:01 | 显示全部楼层
请问如何计量呢,如果子公司只是挂牌拟出售,是不是还不符合持有待售的条件啊

点评

只是挂牌拟出售,并不满足2014年修订的财务报表列报准则第四十二条所规定的持有待售判断标准,不是持有待售非流动资产,仍按照该种资产原先的常规方法进行确认、计量、列报和披露。  发表于 2015-2-24 23:58
发表于 2015-3-18 15:29:45 | 显示全部楼层
集团拟出售子公司部分股权,不丧失控制权,公司已经决议,并与对方签订不可撤销协议,拟出售部分在个别报表中分类为持有待售非流动资产,在合并报表中该部分持有待售资产是否仍需要与子公司权益相抵销,是否可以单独列示,维持个别报表的列示。

点评

不可以。合并报表层面体现为权益性交易而不是资产处置,所以和持有待售资产无关。  发表于 2015-3-18 17:30
发表于 2016-1-29 09:37:42 | 显示全部楼层
lansha2001 发表于 2015-3-18 15:29
集团拟出售子公司部分股权,不丧失控制权,公司已经决议,并与对方签订不可撤销协议,拟出售部分在个别报表 ...

陈版,对于一家原子公司,已通过清算决议,预计在1年内将清算完毕,是否可以比照持有待售资产的处理将原子公司的长投不在纳入合并范围,将长投重分类到持有待售资产,并按照拟清算后原子公司的账面净值对长投进行调整后在放入到持有待售资产?@chenyiwei  

点评

不可以。持有待售非流动资产关键是要有确定的不可撤销的出售合同,且可以随时按现状在通常交易条款下实现出售,以表明其出售是具有很大可能性的。此类待清理的资产不满足该条件。  发表于 2016-1-29 18:59
发表于 2016-6-21 22:30:49 | 显示全部楼层
陈版,如果持有待售的股权不符合条件恢复成长股投时,根据准则规定自划为持有待售时起追溯调整,
1、是不是仅仅对划为持有待售之日后的被投资单位的权益变动进行相关确认,对划为持有待售的分录不进行调整?
2、如果追溯调整后仍低于可回收金额与不考虑划分为持有待售时应确认的账面价值的孰低,则计提减值准备,计算不考虑划分为持有待售时应确认的账面价值是是否应将划为持有待售时计提的减值准备包括在内?

点评

1、要全面追溯调整,视同以前没有发生过划分为持有待售的事项。2、是。  发表于 2016-6-22 04:55
发表于 2018-10-12 09:20:32 | 显示全部楼层
liubin988513 发表于 2014-4-26 22:25
ias28:BC26 The Board decided that classifying an interest as held for sale should be on the basis o ...

“ias28BC26 The Board(理事会?) decided that classifying an interest asheld for sale should be
on the basis ofwhether the intended disposal meets the criteria for classification as held forsale in accordance with IFRS 5,
理事会决定,将一项权益划分为持有待售需要基于该预计处置的权益是否满足了IFRS5 关于持有待售分类的规范标准
rather than onwhether the entity had lost joint control of, or significant influence over,that interest.
而不是该企业是否丧失该共同控制或重大影响的权益。
As a result,the Board concluded that when the disposal of an interest, or a portion ofan interest, in a joint venture(共同经营) or an associate fulfilled(合营安排) the criteria for classification as held for sale in accordance withIFRS 5, an entity should classify the whole interest, or a portion of theinterest, as held for sale.
结果,理事会得出结论,当处置一项作为联合投资或者合营安排的权益或者该权益的一部分时,划分为持有待售的标准应当与IFRS5一致,企业应该将该权益的整体或一部分划分为持有待售。
BC27 The Boarddecided that, in the case of a partial disposal, an entity should maintainthe use of the equity method(权益法?) for the retained interest in the joint venture or associate untilthe portion classified as held for sale is finally disposed of.
BC27 理事会决定,对于部分处置的情形,企业应该继续按权益法核算该共同经营或者合营安排中的剩余权益直到最终处置了该部分被划分为持有待售的权益。
The Boardreasoned that even if the entity has the intention of
selling aportion of an interest in an associate or a joint venture, until it does so itstill has significant influence over, or joint control of, that investee.
理事会解释道,尽管企业有出售持有共同经营或者合营安排部分权益的意图,直到实际出售先前,还是享有对被投资方的重大影响或者共同控制。
After thedisposal, an entity should measure the retained interest in the joint ventureor associate in accordance with IFRS 9 or in accordance with IAS 28 if theentity still has significant influence over, or joint control of, the retainedinterest.
处置之后,企业如果仍然能够对该共同经营或者合营安排施加重大影响,应当按照IFRS9或者IAS28计量在共同经营或者合营安排中的剩余权益。
ifrs5:8A An entity that is committed to a sale **involving loss of control of a subsidiary shall classify all the assets andliabilities of that subsidiary as held for sale when the criteria set out inparagraphs 6–8 are met,regardless of whether the entity will retain a non-controlling interest in itsformer subsidiary after the sale。
IFRS5:8A 对于已经承诺对外出售的企业牵涉到丧失对子公司控制权的的情况,当满足paragraphs 6-8设置的条件时,应当将该子公司的所有资产和负债划分为持有待售,而不管该企业是否会在出售后保留非控制性权益。
试着翻译了一下,还请各位老师指正一下啊?
发表于 2018-10-17 08:22:46 | 显示全部楼层
自己顶顶,请问哪位大神有原版的翻译啊?
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