终止经营的确认与计量

Discontinued Operations: Recognition and Measurement

目前,在各国企业中出现了不少终止经营的情况,而由于终止经营与持续经营产生现金流量的方式不同,应采取不同的会计方法,因此,亟需出台相关会计规范,以保证对外提供的会计信息具有可比性、真实性和完整性。与终止经营有关的会计问题已经引起了各国会计界的重视。文章通过比较分析国际财务报告准则和美国等各主要国家的会计准则,试图探讨适合我国国情的终止经营确认与计量的方法。

At present, there are many cases about discontinued operations in enterprises all over the world. Because discontinued operations and continued operations produce cash flow differently, they need different types of accounting methods. It is urgent to bring out a set of accounting standands to maintain accounting information comparability, reality and integrality. Now, the group of accountants pays more attention to the accounting problem of discontinued operations. This paper compares IFRSs with accounting standards in other main countries, such as FASs, and trys to explore a set of accounting methods about the recognition and measurement of discontinued operation that fit the situation of China.