终止经营会计准则国际比较及其运用
本站原创 论文中文摘要：在全球化和竞争不断加剧的情况下,改组和兼并是常有的事,持续经营与非持续经营,整个企业持续经营与个别分部终止经营同时存在(葛家澍2002)。终止经营是企业实施收缩战略的资产重组方式,企业进行收缩并非是公司经营失败的标志,而是公司发展的一项合理的战略选择。2002年10月财政部发布《企业会计准则——终止经营》(征求意见稿)(以下简称征求意见稿),本论文以此为出发点,研究企业持续经营情况下,个别分部的终止经营。论文主要是将征求意见稿与《国际财务报告准则第5号——持有以备出售的非流动资产和终止经营》(International Financial Reporting Standards 5,以下简称IFRS5)、美国《财务会计准则公告第144号——减值和长期资产处置的会计处理》(Statement of Financial Accounting Standards144,以下简称AS144)、英国《财务报告准则第3号——报告财务业绩》(Financial Reporting Standards3,以下简称FRS3)关于终止经营的定义、确认和计量、列报和披露进行比较分析。并对2004年11家沪深两市有终止经营业务发生的上市公司的信息披露情况进行调查,发现存在的问题。最后,在借鉴的基础上,结合实际对中国终止经营会计准则征求意见稿的修改和完善提出建议,使上市公司在未来能够更好地运用终止经营会计准则披露相关信息。论文主要采取规范性研究方法,具体运用调查分析、统计、比较的手段。论文的研究成果在于明确了终止经营的定义,认为终止经营指企业的一条生产线、一个分公司或一个子公司,业务分部或地区分部,在可预见的将来不会持续经营下去,就归属于终止经营的几乎全部资产签订了一项约束性销售协议,或按照董事会、类似管理机构的一项详细的书面计划进行实质性整体处置、零星处置或放弃而终止;从特征和时间标准两个方面对终止经营进行确认;借鉴中国《企业会计准则第8号——资产减值》和IFRS5、AS144关于资产减值的规定对终止经营资产(包括资产组)进行计量;分别生产线(包括部门、分公司)和子公司的终止经营进行列报的规范,对生产线的终止经营:在损益表中单独列示终止经营相关的损益,终止经营项目的资产、负债、所有者权益与持续经营的资产、负债、所有者权益在资产负债表中分别列示。对子公司的终止经营:在附注中根据重要性原则单独列报其资产、负债、收入、费用和利润
Abstract（英文摘要）： In the condition of globalization and competition intensifying unceasingly, the reorganization and annexation are the common matter, continuing operations and not continuing operations, the entire enterprise continuing operations and the individual branch discontinuing operations exist at the same time.(JiaShu Ge2002) Discontinuing operations is the assets reorganization way of the enterprise implementing the contraction strategy, the enterprise contraction is not the symbol of company bankruptcy, but is a reasonable strategic choice of corporate growth.In October 2002, Ministry of Finance issued "Enterprise Accounting Standards -discontinuing operations" (solicit opinion manuscript) (hereafter refers to as solicit opinion manuscript), the present paper takes this as the starting point, researching the individual branch’s discontinuing operations of enterprise in the condition of continuing operations.The paper mainly carries on the comparative analysis among solicits opinion manuscript, International Financial Reporting Standards No.5-"Non-current assets held for sale and discontinued operations"(hereafter refers to as IFRS5), US "Statements of Financial Accounting Standards No. 144 - Impairment and Accounting for the Disposal of Long-Lived Assets"(hereafter refers to as AS144), England "Financial Reporting Standards No.3 - Reporting Financial Performance", (hereafter refers to as FRS3) about definition, confirmation and measurement, list and disclose of discontinuing operations. And carrying on the investigation of information disclose situation to 11 listed company of Shanghai and Shenzhen two cities which occurred discontinuing operations in 2004, discovers existed question. Finally, the goal is revision and consummation solicits opinion manuscript, putting forward the proposal, and listed companies will be able to utilize the Discontinuing Operations Accounting Standards disclose related information well in the future.The paper mainly adopts normative research technique, utilizes diagnosis, statistical, comparative method specifically.The paper research results lies in clearing about the definition of discontinuing operations, thought discontinuing operations refers to a production line (including department, subsidiary company), a or several subsidiary company, a or severalservice branch, the local branch, cannot continue to operate in the future which might foresee and deferred to the board of directors or similar management structure a detailed written plan carries on substantive whole handling, fragmentary handling or the giving up but discontinued;Carries on the confirmation from characteristic and time aspects to discontinuing operations;Carries on the measurement utilizing China "Enterprise Accounting Standards - Assets Impairment" to discontinuing operations project;Carries on the list distinguishes the production line (including department, subsidiary company) from the subsidiary company discontinuing operations, to production line discontinuing operations: The independent row shows profit and loss related to discontinuing operations projects in the statement of profit and loss, project The assets, related debt, ownership interest of discontinuing operations with the assets, debt, the ownership interest of continuing operations distinguishes the row to show in the balance sheet. The subsidiary company’s discontinuing operations, acts according to the important principle list under assets, debt, income, expense, and profit in the annotation independently.
论文关键词： 终止经营；确认和计量；列报和披露；
Key words（英文摘要）： discontinuing operations；confirmation and measurement；list and disclose；
Abstract（英文摘要）： In the condition of globalization and competition intensifying unceasingly, the reorganization and annexation are the common matter, continuing operations and not continuing operations, the entire enterprise continuing operations and the individual branch discontinuing operations exist at the same time.(JiaShu Ge2002) Discontinuing operations is the assets reorganization way of the enterprise implementing the contraction strategy, the enterprise contraction is not the symbol of company bankruptcy, but is a reasonable strategic choice of corporate growth.In October 2002, Ministry of Finance issued "Enterprise Accounting Standards -discontinuing operations" (solicit opinion manuscript) (hereafter refers to as solicit opinion manuscript), the present paper takes this as the starting point, researching the individual branch’s discontinuing operations of enterprise in the condition of continuing operations.The paper mainly carries on the comparative analysis among solicits opinion manuscript, International Financial Reporting Standards No.5-"Non-current assets held for sale and discontinued operations"(hereafter refers to as IFRS5), US "Statements of Financial Accounting Standards No. 144 - Impairment and Accounting for the Disposal of Long-Lived Assets"(hereafter refers to as AS144), England "Financial Reporting Standards No.3 - Reporting Financial Performance", (hereafter refers to as FRS3) about definition, confirmation and measurement, list and disclose of discontinuing operations. And carrying on the investigation of information disclose situation to 11 listed company of Shanghai and Shenzhen two cities which occurred discontinuing operations in 2004, discovers existed question. Finally, the goal is revision and consummation solicits opinion manuscript, putting forward the proposal, and listed companies will be able to utilize the Discontinuing Operations Accounting Standards disclose related information well in the future.The paper mainly adopts normative research technique, utilizes diagnosis, statistical, comparative method specifically.The paper research results lies in clearing about the definition of discontinuing operations, thought discontinuing operations refers to a production line (including department, subsidiary company), a or several subsidiary company, a or severalservice branch, the local branch, cannot continue to operate in the future which might foresee and deferred to the board of directors or similar management structure a detailed written plan carries on substantive whole handling, fragmentary handling or the giving up but discontinued;Carries on the confirmation from characteristic and time aspects to discontinuing operations;Carries on the measurement utilizing China "Enterprise Accounting Standards - Assets Impairment" to discontinuing operations project;Carries on the list distinguishes the production line (including department, subsidiary company) from the subsidiary company discontinuing operations, to production line discontinuing operations: The independent row shows profit and loss related to discontinuing operations projects in the statement of profit and loss, project The assets, related debt, ownership interest of discontinuing operations with the assets, debt, the ownership interest of continuing operations distinguishes the row to show in the balance sheet. The subsidiary company’s discontinuing operations, acts according to the important principle list under assets, debt, income, expense, and profit in the annotation independently.
论文关键词： 终止经营；确认和计量；列报和披露；
Key words（英文摘要）： discontinuing operations；confirmation and measurement；list and disclose；