投资方与联营及合营企业之间顺逆流交易的会计处理

Accounting Treatment of Downstream and Upstream Transactions between Entities and Their Associates and Joint Ventures

长期股权投资准则在《企业会计准则》中一直以来都是理论界和实务界探讨的重难点,尤其是长期股权投资的后续计量问题更是备受关注。本文以投资方与联营及合营企业之间的顺逆流交易为切入点,通过案例分别阐述投资方个别财务报表和合并财务报表对顺逆流交易的会计处理、顺逆流交易发生以后年度投资方新增子公司需要编制合并财务报表的会计处理、投资方取得对联营及合营企业的初始股权时,相应的未实现内部交易损益处理等相关问题。

With the downstream and upstream transactions between the entities and their associates and joint ventures as the starting point,this article uses case studies to respectively elaborate the accounting treatment of such transactions in the individual and consolidated financial statements of the entities,the accounting treatment in preparing consolidated financial statements when new subsidiaries are acquired,by the entities after the year when such transactions occur,and the accounting treatment of unrealized gains or losses resulting from internal transactions when the entities obtain the initial equities of their associates and joint ventures.