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1、国际会计准则---对联营企业投资会计(Internationalaccountingstandards-investmentaccountingforjointventures)Internationalaccountingstandards-investmentaccountingforjointventuresInternationalaccountingstandards,No.twenty-eighth,200XamendmentRange1.,theguidelinesapplytoinvestors'investmentsinjointventures
2、.However,thisstandarddoesnotapplytotheventurecapitalorganization,mutualfunds,trustcompaniesandsimilarentitiesofjointventureinvestment(investmentinaccordancewiththeprovisionsofthese"IASthirty-ninth:financialinstruments:recognitionandmeasurement"accordingtothefairvaluemeasurement),accor
3、dingtothemeasurementoffairvalueisestablishedintheindustrygoodpractice.Ifsuchinvestmentsaremeasuredatfairvalue,changesinthefairvalueareincludedintheprofitsandlossesduringthecurrentperiodofchange.Definition3.thetermsusedinthesestandardsare:Anassociateisanentitythathasasignificantimpacto
4、ninvestors,butneitheraninvestornorajointventure,includingunincorporatedentitiessuchasapartnership."Significantimpact"meanstherighttodeterminethefinancialandoperationalpoliciesoftheinvestorsinvolved,butnottocontrolorcontrolthesepolicies.Controlreferstothecontrolofanentity'sfinancialand
5、operatingpolicies,soastoobtainbenefitsfromitsactivitiesinpower.Jointcontrolreferstothejointcontrolofaneconomicactivityasstipulatedinthecontract.Anentitythatiscontrolledbyanotherentity(asaparentcompany),includinganunincorporatedentity,suchasapartnership.Equitymethodreferstotheinitialac
6、countingofthecostoftheinvestment,andthenaftertheinvestmenthasbeenadjustedbythechangesintheshareofinvestors'netassets,accountingmethods.Investors'gainsandlossesincludetheshareofprofitsorlossesmadebyinvestors.Definition-significantimpact4.,ifaninvestordirectlyorindirectlyowns20%ormoreof
7、thevotingrightsofaninvestorthroughasubsidiary,theinvestorisdeemedtohaveasignificantimpact,unlessitcanbeclearlydemonstratedthatthisisnotthecase.(20%).Onthecontrary,ifaninvestorhastherighttovoteindirectlyorindirectlythroughasubsidiaryunder20%,theinvestorisnotconsideredtohaveasignificant
8、impac