基于会计视角的BOT业务分析及建议

Analysis and recommendations on BOT from an accounting perspective

本文旨在通过对企业会计准则解释第2号及IFRIC12的相关规定进行剖析,结合案例及实务中可能遇到的特殊问题,就BOT业务进行较为全面的探讨,包括对于一项业务是否属于BOT的判断以及BOT业务如何进行会计处理和信息披露等。同时,就涉及BOT业务的拟上市公司在IPO审核中,监管层面需要重点关注哪些问题提出建议。

This paper presents a comprehensive discussion on the Build-Operate-Transfer (BOT) business by analyzing the Interpretation of Accounting Standards for Enterprises No. 2 and relevant requirements in IFRIC 12, in conjunction to drawing upon case studies and particular issues possibly encountered in practice. The discussion covers topics such as deciding whether a business is a BOT, how to do accounting treatment and information disclosure for BOT, etc. In addition, the paper offers recommendations to regulators regarding key issues that should attract special attention in the IPO approval process of the companies involving BOT.