财政部－企业会计准则－讲解－全部
第1 页共16 页
企业会计准则讲解
目录
贯彻实施会计审计准则体系，促进经济社会协调发展·····················································1
财政部部长金人庆·························································································1
关于中国企业会计准则体系建设与实施的若干问题························································ 3
财政部副部长王军·························································································3
关于企业会计准则体系几个具体问题的说明································································· 16
财政部会计司司长刘玉廷············································································16
第一章基本准则·········································································································26
第一节基本准则概述·························································································· 26
一、基本准则的地位和作用············································································26
二、基本准则规范的主要内容········································································ 27
第二节财务报告目标、会计基本假设和会计基础···············································27
一、财务报告目标·························································································· 27
二、会计基本假设·························································································· 28
三、会计基础··································································································30
第三节会计信息质量要求··················································································· 31
一、可靠性····································································································· 31
二、相关性····································································································· 31
三、可理解性··································································································32
四、可比性····································································································· 32
五、实质重于形式·························································································· 33
六、重要性····································································································· 33
七、谨慎性····································································································· 33
八、及时性····································································································· 33
第四节会计要素及其确认与计量原则································································· 34
一、资产的定义及其确认条件········································································ 34
二、负债的定义及其确认条件········································································ 35
三、所有者权益的定义及其确认条件····························································· 37
四、收入的定义及其确认条件········································································ 38
五、费用的定义及其确认条件········································································ 39
六、利润的定义及其确认条件········································································ 39
七、会计要素计量属性及其应用原则····························································· 40
第五节财务报告··································································································42
一、财务报告及其编制··················································································· 42
二、财务报告的构成·······················································································42
第二章存货················································································································ 44
财政部－企业会计准则－讲解－全部
第2 页共16 页
第一节存货概述··································································································44
第二节取得存货的计量·······················································································45
一、外购存货的成本·······················································································45
二、加工取得的存货的成本············································································45
三、其他方式取得的存货的成本·····································································46
四、不计入存货成本的相关费用·····································································47
第三节发出存货的计量·······················································································47
一、确定发出存货成本的方法········································································ 47
二、已售存货成本的结转··············································································· 48
三、周转材料的成本结转··············································································· 48
第四节期末存货的计量·······················································································49
一、存货的可变现净值··················································································· 49
二、确定存货的可变现净值应考虑的因素······················································ 50
三、存货可变现净值确定的具体应用····························································· 51
四、计提存货跌价准备的方法········································································ 54
五、存货跌价准备转回的处理········································································ 55
六、存货盘亏或毁损的会计处理·····································································56
第五节新旧比较与衔接·······················································································56
一、新旧比较··································································································56
二、新旧衔接··································································································57
第三章长期股权投资··································································································57
第一节长期股权投资概述··················································································· 57
第二节长期股权投资的初始投资成本································································· 59
一、企业合并以外其他方式取得的长期股权投资··········································· 59
二、企业合并形成的长期股权投资································································· 61
三、投资成本中包含的已宣告尚未发放规金股利或利润的处理······················63
第三节长期股权投资的后续计量·········································································· 63
一、长期股权投资的成本法············································································63
二、长期股权投资的权益法············································································64
三、长期股权投资的减值··············································································· 69
第四节长期股权投资核算方法的转换及处置······················································ 70
一、长期股权投资核算方法的转换································································· 70
二、长期股权投资的处置··············································································· 73
第五节共同控制资产及共同控制经营的核算······················································ 74
一、共同控制经营·························································································· 74
二、共同控制资产·························································································· 75
第六节新旧比较与衔接·······················································································76
一、新旧比较··································································································76
二、新旧衔接··································································································77
第四章投资性房地产··································································································78
第一节投资性房地产概述··················································································· 78
财政部－企业会计准则－讲解－全部
第3 页共16 页
一、投资性房地产及其特征············································································78
二、投资性房地产的范围··············································································· 79
三、不属于投资性房地产的项目·····································································80
第二节投资性房地产的会计处理·········································································· 81
一、采用成本模式计量的投资性房地产··························································81
二、采用公允价值模式计量的投资性房地产···················································87
第三节投资性房地产后续计量模式的变更····························································91
第四节新旧比较与衔接·························································································91
一、新旧比较··································································································91
二、新旧衔接··································································································91
第五章固定资产·········································································································92
第一节固定资产概述·························································································· 92
第二节固定资产的初始计量··············································································· 93
一、外购固定资产·························································································· 93
二、自行建造固定资产··················································································· 96
三、投资者投入固定资产············································································· 101
四、存在弃置义务的固定资产······································································ 101
第三节固定资产的后续计量············································································· 102
一、固定资产折旧························································································ 102
二、固定资产的后续支出············································································· 104
第四节固定资产的处置·····················································································106
一、固定资产终止确认的条件······································································ 106
二、固定资产处置的账务处理······································································ 106
三、持有待售的固定资产············································································· 107
四、固定资产的盘盈盘亏············································································· 107
第五节新旧比较与衔接·····················································································108
一、新旧比较································································································108
二、新旧衔接································································································108
第六章生物资产··································································································· 109
第一节生物资产概述·························································································· 109
第二节生物资产的初始计量·············································································· 111
一、外购的生物资产····················································································· 111
二、自行繁殖、营造的生物资产···································································112
三、天然起源的生物资产··············································································114
四、生物资产相关的后续支出······································································ 115
第三节生物资产的后续计量··············································································116
一、采用成本模式计量生物资产···································································116
二、采用公允价值模式计量生物资产··························································· 120
第四节生物资产的收获与处置··········································································121
一、生物资产的收获·····················································································121
二、生物资产的处置·····················································································124
财政部－企业会计准则－讲解－全部
第4 页共16 页
第五节新旧比较与衔接·····················································································127
一、新旧比较································································································127
二、新旧衔接································································································127
第七章无形资产····································································································· 128
第一节无形资产概述························································································ 128
第二节无形资产初始计量················································································· 130
一、无形资产的初始计量············································································· 130
第三节内部研究开发费用的确认和计量量························································132
一、研究阶段和开发阶段的划分···································································132
二、开发阶段有关支出资本化的条件··························································· 133
第四节无形资产的后续计量············································································· 136
一、无形资产后续计量的原则······································································ 136
二、使用寿命有限的无形资产······································································ 137
三、使用寿命不确定的无形资产···································································138
第五节无形资产的处置·····················································································138
一、无形资产的出售·····················································································139
二、无形资产的出租·····················································································139
三、无形资产的报废·····················································································139
第六节新旧比较与衔接··················································································· 140
一、新旧比较································································································140
二、新旧衔接································································································140
第八章非货币性资产交换························································································ 141
第一节非货币性资产交换概述··········································································141
第二节非货币性资产交换的确认和计量··························································· 142
一、非货币性资产交换的认定······································································ 142
二、确认和计量原则·····················································································142
三、商业实质的判断·····················································································143
第三节非货币性资产交换的会计处理······························································· 146
一、以公允价值计量的处理··········································································146
二、以换出资产账面价值计量的处理··························································· 150
三、涉及多项非货币性资产交换的处理························································151
第四节新旧比较与衔接·····················································································156
一、新旧比较：···························································································· 156
二、新旧衔接································································································157
第九章资产减值·······································································································157
第一节资产减值概述························································································ 157
第二节资产可收回金额的计量··········································································158
一、估计资产可收回金额的基本方法··························································· 158
二、资产的公允价值减去处置费用后的净额的估计······································159
三、资产预计未来现金流量的现值的估计···················································· 160
三、资产预计未来现金流量的现值的估计···················································· 161
财政部－企业会计准则－讲解－全部
第5 页共16 页
第三节资产减值损失的确认与计量···································································166
一、资产减值损失确认与计量的一般原则···················································· 166
二、资产减值损失的账务处理······································································ 167
第四节资产组的认定及减值处理······································································ 168
一、资产组的认定························································································ 168
二、资产组减值测试·····················································································169
第五节商誉减值测试与处理············································································· 176
一、商誉减值测试的基本要求······································································ 176
二、商誉减值测试的方法与会计处理··························································· 176
第六节新旧比较与衔接·····················································································178
一、新旧比较································································································178
二、新旧衔接································································································179
第十章职工薪酬·······································································································179
第一节职工薪酬概述························································································ 179
第二节职工及职工薪酬的范围··········································································180
一、职工的范围···························································································· 180
二、职工薪酬的范围·····················································································180
第三节职工薪酬的确认和计量··········································································183
一、职工薪酬的确认·····················································································183
二、职工薪酬的计量·····················································································184
三、解除劳动关系补偿(亦称辞退福利)························································· 188
四、其他形式的职工薪酬············································································· 192
第四节新旧比较与衔接·····················································································195
一、新旧比较································································································195
二、新旧衔接································································································196
第十一章企业年金基金···························································································· 196
第一节企业年金基金概述················································································· 196
一、企业年金与企业年金基金······································································ 196
二、企业年金基金管理各方当事人······························································· 197
三、企业年金基金会计准则及其应用指南···················································· 199
第二节企业年金基金缴费················································································· 200
一、企业年金基金缴费及其流程···································································200
二、企业年金基金收到缴费的账务处理························································201
第三节企业年金基金投资运营··········································································202
一、企业年金基金投资运营原则和范围························································202
二、企业年金基金投资运营流程···································································203
三、企业年金基金投资运营的账务处理························································204
第四节企业年金基金收入················································································· 207
一、企业年金基金收入的构成······································································ 207
二、企业年金基金收入的账务处理······························································· 208
第五节企业年金基金费用················································································· 209
财政部－企业会计准则－讲解－全部
第6 页共16 页
一、企业年金基金费用的构成······································································ 209
二、企业年金基金费用的账务处理······························································· 210
第六节企业年金待遇给付及企业年金基金净资产·············································212
一、企业年金待遇给付及其账务处理··························································· 212
二、企业年金基金净资产、净收益及其账务处理········································· 214
第七节企业年金基金财务报表··········································································215
一、企业年金基金财务报表编报主体··························································· 215
二、企业年金基金财务报表构成···································································215
三、企业年金基金财务报表编制···································································216
第十二章股份支付··································································································· 219
第一节股份支付概述························································································ 219
第二节股份支付的确认和计量··········································································220
一、股份支付的确认和计量原则···································································220
二、可行权条件的种类、处理和变更··························································· 221
三、股份支付的处理·····················································································223
四、股份支付会计处理的应用举例······························································· 224
第三节新旧比较与衔接·····················································································227
一、新旧比较································································································227
二、新旧衔接································································································227
第十三章债务重组··································································································· 228
第一节债务重组概述························································································ 228
第二节债务重组的会计处理············································································· 229
一、以资产清偿债务·····················································································229
二、以债务转为资本·····················································································232
三、以修改其他债务条件清偿债务······························································· 233
四、以组合方式清偿债务············································································· 234
第三节新旧比较与衔接·····················································································235
一、新旧比较································································································235
二、新旧债务重组准则的衔接······································································ 235
第十四章或有事项··································································································· 235
第一节或有事项概述························································································ 235
一、或有事项的概念及其特征······································································ 235
二、或有事项形成或有负债和或有资产························································237
第二节预计负债的确认和计量··········································································238
一、预计负债的确认条件············································································· 238
二、预计负债的计量·····················································································239
三、亏损合同与重组义务············································································· 242
四、对预计负债账面价值的复核···································································244
第三节新旧比较与衔接·····················································································247
一、新旧比较································································································247
二、新旧衔接································································································247
财政部－企业会计准则－讲解－全部
第7 页共16 页
第十五章收入·········································································································· 247
第一节收入概述································································································247
第二节销售商品收入························································································ 248
一、销售商品收入的确认与计量···································································248
二、销售商品收入的账务处理······································································ 252
第三节提供劳务收入························································································ 258
一、提供劳务交易结果能够可靠估计··························································· 258
二、提供劳务交易结果不能可靠估计··························································· 260
三、同时销售商品和提供劳务交易······························································· 261
第四节让渡资产使用权收入············································································· 262
一、利息收入································································································262
二、使用费收入···························································································· 263
第五节新旧比较与衔接·····················································································264
一、新旧比较································································································264
二、新旧衔接································································································264
第十六章建造合同··································································································· 264
第一节建造合同概述························································································ 264
一、合同分立································································································265
二、合同合并································································································266
三、追加资产的建造·····················································································266
第二节合同成本································································································266
一、合同成本的组成·····················································································266
二、合同成本的会计处理············································································· 267
第三节合同收入与合同费用············································································· 269
一、合同收入的组成·····················································································269
二、结果能够可靠估计的建造合同······························································· 270
三、结果不能可靠估计的建造合同······························································· 275
四、合同预计损失的处理············································································· 276
第四节新旧比较与衔接·····················································································277
一、新旧比较································································································277
二、新旧衔接································································································277
第十七章政府补助··································································································· 277
第一节政府补助概述························································································ 277
第二节政府补助的会计处理············································································· 278
一、与收益相关的政府补助··········································································279
二、与资产相关的政府补助··········································································281
第三节新旧比较与衔接·····················································································283
一、新旧比较································································································283
二、新旧衔接································································································284
第十八章借款费用··································································································· 284
第一节借款费用概述························································································ 284
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第二节借款费用的确认·····················································································285
一、借款费用开始资本化的时点···································································285
二、借款费用暂停资本化的时间···································································287
三、借款费用停止资本化的时点···································································288
第三节借款费用的计量·····················································································288
一、借款利息资本化金额的确定···································································288
二、借款辅助费用资本化金额的确定··························································· 292
三、外币专门借款汇兑差额资本化金额的确定·············································292
第四节新旧比较与衔接·····················································································294
一、新旧比较································································································294
二、新旧衔接································································································294
第十九章所得税·······································································································295
第一节所得税会计概述·····················································································295
一、资产负债表债务法················································································· 295
二、所得税会计核算的一般程序···································································295
第二节资产、负债的计税基础及暂时性差异···················································· 296
一、资产的计税基础·····················································································296
二、负债的计税基础·····················································································300
三、特殊交易或事项中产生资产、负债计税基础的确定······························ 302
四、暂时性差异···························································································· 303
第三节递延所得税负债及递延所得税资产························································305
一、递延所得税负债的确认和计量······························································· 306
二、递延所得税资产的确认和计量······························································· 309
三、适用税率变化对已确认递延所得税资产和递延所得税负债的影响·········312
第四节所得税费用的确认和计量······································································ 312
一、当期所得税···························································································· 312
二、递延所得税···························································································· 313
三、所得税费用···························································································· 313
第五节新旧比较与衔接·····················································································315
一、新旧比较································································································315
二、新旧衔接································································································316
第二十章外币折算··································································································· 316
第一节外币折算概述························································································ 316
第二节记账本位币的确定················································································· 317
一、记账本位币的确定················································································· 317
二、记账本位币的变更················································································· 319
第三节外币交易的会计处理············································································· 319
一、折算汇率································································································320
二、交易日的会计处理················································································· 321
三、会计期末或结算日对外币交易余额的会计处理······································321
第四节外币财务报表的折算············································································· 328
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一、境外经营财务报表的折算······································································ 328
二、恶性通货膨胀经济中境外经营财务报表的折算······································337
三、境外经营的处置·····················································································337
第五节新旧比较与衔接·····················································································338
一、新旧比较································································································338
二、新旧衔接································································································339
第二十一章企业合并································································································339
第一节企业合并概述························································································ 339
一、企业合并的定义和范围··········································································339
二、企业合并的类型·····················································································340
第二节同一控制下企业合并的处理···································································342
一、同一控制下企业合并的处理原则··························································· 342
二、同一控制下企业合并的会计处理··························································· 343
第三节非同一控制下企业合并的处理······························································· 355
一、非同一控制下企业合并的处理原则························································356
二、非同一控制下企业合并的会计处理························································363
三、通过多次交易分步实现的非同一控制下企业合并·································· 366
四、购买子公司少数股权的处理···································································367
五、被购买方的会计处理············································································· 369
第四节新旧比较与衔接·····················································································369
一、新旧比较································································································369
二、新旧衔接································································································369
第二十二章租赁·······································································································370
第一节租赁概述································································································370
一、租赁的相关概念·····················································································370
二、租赁的分类···························································································· 371
第二节承租人的会计处理················································································· 372
一、承租人对融资租赁的处理······································································ 372
二、承租人对经营租赁的处理······································································ 379
第三节出租人的会计处理················································································· 379
一、出租人对融资租赁的处理······································································ 379
二、出租人对经营租赁的处理······································································ 385
第四节售后租回的会计处理············································································· 385
一、售后租回交易形成融资租赁···································································385
二、售后租回交易形成经营租赁···································································386
第五节新旧比较与衔接·····················································································388
一、新旧比较································································································388
二、新旧衔接································································································389
第二十三章金融工具确认和计量············································································· 389
第一节金融工具概述························································································ 389
一、基础金融工具························································································ 389
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二、衍生工具································································································390
第二节金融资产和金融负债的分类···································································391
一、以公允价值计量且其变动计入当期损益的金融资产或金融负债············ 391
二、持有至到期投资·····················································································393
三、贷款和应收款项·····················································································395
四、可供出售金融资产················································································· 395
五、其他金融负债························································································ 395
第三节金融资产和金融负债的确认···································································396
一、金融资产和金融负债确认条件······························································· 396
二、金融资产的终止确认············································································· 396
三、金融负债的终止确认············································································· 396
第四节金融资产和金融负债的计量···································································397
一、金融资产和金融负债的初始计量··························································· 397
二、金融资产的后续计量············································································· 398
三、金融负债的后续计量············································································· 409
第五节嵌入衍生工具的确认和计量···································································410
一、嵌入衍生工具概念················································································· 410
二、嵌入衍生工具的处理原则······································································ 411
第六节金融资产减值························································································ 413
一、金融资产减值损失的确认······································································ 413
二、金融资产减值损失的计量；···································································414
第七节新旧比较与衔接·····················································································418
一、新旧比较································································································418
二、新旧衔接································································································421
第二十四章金融资产转移························································································ 421
第一节金融资产转移概述················································································· 421
第二节金融资产转移的确认和计量···································································423
一、金融资产转移的确认············································································· 423
二、金融资产转移的计量············································································· 427
第三节新旧比较与衔接·····················································································438
一、新旧比较································································································438
二、新旧衔接································································································438
第二十五章套期保值································································································438
第一节套期保值概述························································································ 438
一、套期保值的概念·····················································································439
二、套期保值的分类·····················································································439
第二节套期工具和被套期项目··········································································440
一、套期工具································································································440
第三节运用套期保值会计的条件······································································ 444
一、高度有效套期的认定············································································· 444
二、套期有效性评价·····················································································445
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第四节套期保值确认和计量············································································· 448
一、公允价值套期会计················································································· 448
二、现金流量套期························································································ 455
三、境外经营净投资套期，··········································································459
第五节新旧比较与衔接·····················································································460
一、新旧比较································································································460
二、新旧衔接································································································461
第二十六章原保险合同···························································································· 462
第一节原保险合同概述·····················································································462
一、保险合同的定义·····················································································462
二、原保险合同的定义················································································· 462
三、原保险合同的分类················································································· 463
四、混合风险合同的分拆············································································· 463
第二节原保险合同收入的确认和计量······························································· 464
第三节原保险合同准备金的确认和计量··························································· 466
一、未到期责任准备金················································································· 466
二、未决赔款准备金·····················································································467
三、寿险(长期健康险)责任准备金································································ 468
四、保险责任准备金充足性测试···································································468
五、原保险合同提前解除············································································· 469
第四节原保险合同成本的确认和计量······························································· 470
一、保单取得成本························································································ 470
二、赔付成本································································································470
三、损余物资································································································472
四、代位追偿款···························································································· 473
第五节新旧比较与衔接·····················································································473
一、新旧比较································································································473
二、新旧衔接································································································474
第二十七章再保险合同···························································································· 474
第一节再保险合同概述·····················································································474
一、再保险合同的概念及特征······································································ 474
二、再保险合同基本业务············································································· 475
三、再保险合同分类·····················································································476
第二节分出业务的会计处理············································································· 477
一、分保业务账单························································································ 477
二、应收分保准备金·····················································································478
三、分出保费及摊回款项············································································· 480
四、预收赔款和存入分保保证金···································································484
第三节分入业务的会计处理············································································· 485
一、分保费收入及分保费用··········································································485
二、分保赔付成本························································································ 487
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三、预付赔款和存出分保保证金···································································488
第四节新旧比较与衔接·····················································································488
一、新旧比较································································································488
二、新旧衔接································································································489
第二十八章石油天然气开采·····················································································489
第一节石油天然气开采概述············································································· 489
第二节石油天然气开采的确认和计量······························································· 490
一、油气开采活动支出················································································· 490
二、钻井勘探支出的资本化采用成果法························································491
三、弃置义务的处理·····················································································492
四、油气资产折耗方法················································································· 492
五、油气准则所涉及资产的减值···································································493
六、矿区权益转让的会计处理······································································ 493
七、产品分成合同的处理············································································· 497
第三节新旧比较与衔接·····················································································498
一、新旧比较································································································498
二、新旧衔接································································································498
第二十九章会计政策、会计估计变更和差错更正···················································· 498
第一节会计政策、会计估计和前期差错概述···················································· 498
一、会计政策································································································499
二、会计估计································································································500
三、会计政策变更与会计估计变更的划分···················································· 502
四、前期差错································································································504
第二节会计政策变更························································································ 505
一、会计政策变更的概念············································································· 505
二、会计政策变更的会计处理······································································ 506
三、会计政策变更的披露············································································· 509
第三节会计估计变更·························································································511
一、会计估计变更的概念··············································································511
二、会计估计变更的会计处理······································································ 512
三、会计估计变更的披露············································································· 513
第四节前期差错更正························································································ 513
一、前期差错重要性的判断··········································································513
二、前期差错更正的会计处理······································································ 514
三、前期差错更正的披露············································································· 515
第五节新旧比较与衔接·····················································································517
一、新旧比较································································································517
二、新旧衔接································································································517
第三十章资产负债表日后事项················································································· 517
第一节资产负债表日后事项概述······································································ 517
一、资产负债表日后事项的概念···································································518
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二、资产负债表日后事项涵盖的期间··························································· 518
三、资产负债表日后事项的内容···································································519
第三节资产负债表日后非调整事项的处理························································525
一、资产负债表日后非调整事项的处理原则················································ 525
二、资产负债表日后非调整事项的具体会计处理········································· 525
第四节新旧比较与衔接·····················································································526
一、新旧比较································································································526
二、新旧衔接································································································527
第三十一章财务报表列报························································································ 527
第一节财务报表列报概述················································································· 527
第二节财务报表列报的基本要求······································································ 528
一、遵循各项会计准则进行确认和计量························································528
二、列报基础································································································528
三、重要性和项目列报················································································· 529
四、列报的一致性························································································ 530
五、财务报表项目金额间的相互抵销··························································· 530
六、比较信息的列报·····················································································530
七、财务报表表首的列报要求······································································ 530
八、报告期间································································································531
第三节资产负债表···························································································· 531
一、资产负债表概述·····················································································531
二、一般企业资产负债表的列报格式和列报方法········································· 534
三、金融企业资产负债表的列报格式和列报方法········································· 540
第四节利润表··································································································· 544
一、利润表概述···························································································· 544
二、一般企业利润表的列报格式和列报方法················································ 545
三、金融企业利润表的列报格式和列报方法················································ 546
二、一般企业所有者权益变动表的列报格式和列报方法······························ 549
三、金融企业所有者权益变动表的列报格式和列报方法······························ 551
第六节附注·······································································································552
一、附注概述································································································552
二、附注披露的内容·····················································································552
第七节新旧比较与衔接·····················································································554
一、新旧比较································································································554
二、新旧衔接································································································555
第三十二章现金流量表···························································································· 555
第一节现金流量表概述·····················································································555
一、现金流量表的概念················································································· 555
二、现金流量表的编制基础··········································································555
三、现金流量的分类及列示··········································································556
四、现金流量表的编制方法及程序······························································· 558
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第二节现金流量表编制·····················································································559
一、一般企业现金流量表的编制···································································559
二、商业银行现金流量表的编制···································································569
三、保险公司现金流量表的编制···································································570
四、证券公司现金流量表的编制···································································571
第三节现金流量表附注·····················································································572
一、现金流量表补充资料的编制···································································572
二、企业当期取得或处置子公司及其他营业单位的披露······························ 576
第四节新旧比较与衔接·····················································································576
一、新旧比较································································································576
二、新旧衔接································································································577
第三十三章中期财务报告························································································ 577
第一节中期财务报告概述················································································· 577
第二节中期财务报告编制················································································· 578
一、中期财务报告应遵循的原则···································································578
二、中期财务报告的确认与计量···································································580
三、中期合并财务报表和母公司财务报表的编报要求·································· 584
四、比较财务报表编制要求··········································································585
五、中期财务报告附注················································································· 588
六、中期会计政策变更的处理······································································ 590
第三节新旧比较与衔接·····················································································591
一、新旧比较································································································591
二、新旧衔接································································································591
第三十四章合并财务报表························································································ 592
第一节合并财务报表概述················································································· 592
一、合并范围的确定·····················································································592
二、合并财务报表的编制程序······································································ 598
第二节合并资产负债表·····················································································599
一、对子公司的个别财务报表进行调整························································599
二、按权益法调整对子公司的长期股权投资················································ 600
三、编制合并资产负债表时应进行抵销处理的项目······································601
四、母公司在报告期内增减子公司在合并资产负债表的反映······················· 621
五、合并资产负债表编制············································································· 622
六、合并资产负债表的格式··········································································622
第三节合并利润表···························································································· 625
一、编制合并利润表时应进行抵销处理的项目·············································625
二、母公司在报告期内增减子公司在合并利润表中的反映···························630
三、合并利润表的编制················································································· 630
四、合并利润表基本格式············································································· 631
五、子公司发生超额亏损在合并利润表中的反映········································· 632
第四节合并现金流量表·····················································································634
财政部－企业会计准则－讲解－全部
第15 页共16 页
一、编制合并现金流量表时应进行抵销处理的项目······································634
二、母公司在报告期内增减子公司在合并现金流量表中的反映····················637
三、合并现金流量表中有关少数股东权益项目的反映·································· 637
四、合并现金流量表的编制··········································································638
五、合并现金流量表格式············································································· 640
第五节合并所有者权益变动表··········································································643
一、合并所有者权益变动表的编制······························································· 643
二、合并所有者权益变动表格式···································································644
第六节新旧比较与衔接·····················································································647
一、新旧比较································································································647
二、新旧衔接································································································648
第三十五章每股收益································································································648
第一节每股收益概述························································································ 648
第二节基本每股收益························································································ 649
一、分子的确定···························································································· 649
二、分母的确定···························································································· 649
第三节稀释每股收益························································································ 650
一、基本计算原则························································································ 650
二、可转换公司债券·····················································································651
三、认股权证、股份期权············································································· 652
四、企业承诺将回购其股份的合同······························································· 654
六、子公司、合营企业或联营企业发行的潜在普通股·································· 656
第四节每股收益的列报·····················································································657
一、重新计算································································································657
二、列报·······································································································659
第五节新旧比较与衔接·····················································································659
一、新旧比较································································································659
二、新旧衔接································································································660
第三十六章分部报告································································································660
第一节分部报告概述························································································ 660
第二节报告分部的确定·····················································································661
一、业务分部的确定·····················································································661
二、地区分部的确定·····················································································662
三、业务分部和地区分部确定的特殊原则···················································· 664
四、报告分部的确定·····················································································666
第三节分部信息的披露·····················································································671
一、分部信息披露的主要报告形式和次要报告形式······································671
二、主要报告形式下分部信息的披露··························································· 672
三、分部信息与企业合并财务报表或企业财务报表总额信息的衔接············ 676
四、次要报告形式下分部信息的披露··························································· 677
五、其他披露要求························································································ 677
财政部－企业会计准则－讲解－全部
第16 页共16 页
第四节新旧比较与衔接·····················································································678
一、新旧比较································································································678
二、新旧衔接································································································679
第三十七章关联方披露···························································································· 679
第一节关联方披露概述·····················································································679
第二节关联方关系的认定················································································· 680
一、关联方关系的认定················································································· 680
二、关联方关系界定的例外情况···································································682
第三节关联方交易···························································································· 683
一、关联方交易的确认················································································· 683
二、关联方交易的类型················································································· 683
第四节关联方的披露························································································ 684
第五节新旧比较与衔接·····················································································685
一、新旧比较································································································685
二、新旧衔接································································································685
第三十八章金融工具列报························································································ 685
第一节金融工具列报概述················································································· 685
第二节权益工具的确认和计量··········································································686
一、权益工具和所有者权益的关系······························································· 686
二、权益工具回购、注销等的处理······························································· 687
三、权益工具和金融负债的区分···································································687
四、混合工具的分拆·····················································································691
第三节金融工具披露························································································ 693
一、金融资产和金融负债的相互抵销··························································· 693
二、金融工具一般信息披露要求···································································694
三、金融工具风险信息披露要求···································································707
第四节新旧比较与衔接·····················································································710
一、新旧比较································································································710
二、新旧衔接································································································710