messer企业会计准则长期股权投资英文财政部

2021年1月22日发(作者：deha)
Accounting Standard for Business Enterprises
No.2
—
Long-term Equity Investments
Chapter 1 General Provisions
Article 1
This Standard is formulated in accordance with the
“
Accounting
Standard for
Business
Enterprises
—
Basic
Standard
”

for the
purpose of
prescribing
the
recognition
and
measurement
of
long-term
equity
investments and the disclosure of related information.
Article
2

The
following
items
are
dealt
with
under
other
appropriate
Accounting Standards:
(a)translation of foreign currency long-term equity investments, which is
dealt with under
“
Accounting Standard for Business Enterprises No.19
—
Foreign Currency Translation
”
.
(b)long-term equityinvestments not covered by this Standard, which are
dealt with under
“
Accounting Standard for Business Enterprises No.22
—
Financial Instruments:Recognition and Measurement
”
.
Chapter 2 Initial Measurement
Article
3

The
initial
investment
cost
of
a
long-term
equity
investment
acquired through a business combination shall be determined as follows:
(a)for
a
business
combination
involving
enterprises
under
common
control, if the consideration of thecombination is satisfied by paying cash,
transfer
of
non-cash
assets
or
assumption
of
liabilities,
the
initial
investment cost of the long-term equity investment shall be the absorbing
party
’
s
share
of
the
owners
’

equity
of
the
party
being
absorbed
at
combination
date.
The
different
between
the
initial
investment
cost
and
the
carrying
amount
of
cash
paid,
non-cash
assets
transferred
and
liabilities assumed shall be adjusted to capital reserve. If the balance of
capital reserve is not sufficient, any excess shall be adjusted to retained
earnings.
If the consideration of the combination is satisfied by the issue of equity
securities, the initial investment cost of the long-term equity investment
shall
be
the
absorbing
party
’
s
share
of
the
owners
’

equity
of
the
party
being
absorbed
at
combination
date.
The
aggregate
face
value
of
the
shares
issued
shall
be
accounted
for
as
sharecapital.
The
difference
between
the
initial
investment
cost
and
the
aggregate
face
value
of
the
shares issued shall be adjusted to capital reserve. If the balance of capital
reserve is not sufficient, any excess shall be adjusted to retained earnings.
(b)for
a
business
combination
not
involving
enterprises
under
common
control,
the
initial
investment
cost
of
the
long-term
equity
investment
acquired shall
be
the
cost
of
acquisition
determined
in
accordance
with
“
Accounting
Standard
for
Business
Enterprises
No.20
—
Business
Combinations
”
.
Article
4

The
initial
investment
cost
of
a
long-term
equity
investment
acquired
otherwise
than
through
a
business
combination
shall
be
determined as follows:
(a)for a long-term equity investment acquired by paying cash, the initial
investment cost shall be the actual purchase price has been paid. Initial
investment
cost
also
includes
those
costs,
taxes
and
other
necessary
expenditures
directly
attributable
to
the
acquisition
of
the
long-term
equity investment.

(b)for
a
long-term
equity
investment
acquired
by
the
issue
of
equity
securities,
the
initial
investment
cost
shall
be
the
fair
value
of
the
securities issued.
(c)for a long-term equity investment contributed by an investor, the initial
investment cost shall be the value stipulated in the investment contract or
agreement, except where the value stipulated in the contrct or agreement
is not fair.
(d)for
a
long-term
equity
investment
acquired
through
an
exchange
of
non-Monetary
assets,
the
initial
investment
cost
shall
be
determined
in
accordance with
“
Accounting Standard for Business Enterprises No.7
—
Exchange of Non-Monetary Assets
”
.

(e)for a long-term equity investmentacquired through a debt restructuring
transaction, the initial investment cost shall be determined in accordance
with
“
Accounting
Standard
for
Business
Enterprises
No.12
—
Debt
Restructurings
”
.
Chapter 3 Subsequent Measurement
Article 5 The following long-term equity investments shall be accounted
for using the cost method in accordance with the requirements of Article
7 of this Standard:
(a)a
long-term
equity
investment
where
the
investing
enterprise
can
exercise control over the investee.
Control is the power to govern the financial and operating policies of an
enterprise so as to obtain benefits from its operating activities. Where an
investing
enterprise
is
able
to
exercise
control
over
the
investee,
the
investee is a subsidiary of the investing enterprise and shall be included in
the consolidated financial statements of the investing enterprise.
An investing enterprise shall account for a long-term equity investment in
a
subsidiary
using
the
cost
method
as
prescribed
in
this
Standard,
and
then
make
appropriate
adjustments
using
the
equity
method
when
preparing the consolidated financial statements.
(b)a long- term equity investment where the investing enterprise does not
have
joint
control
or
significant
influence
over
the
investee,
the
investment is not quoted in an active market and its fair value cannot be