合并报表中的优先股合并抵销问题探析——基于《优先股试点管理办法》

Analysis on Offset of Preference Shares in Consolidated Statements——Based on “Measures for the Administration of the Pilot Program of Preferred Shares”

2014年中国证监会发布了《优先股试点管理办法》,标志着国内与优先股配套的相关法律逐渐完善。但是《企业会计准则》当中针对合并报表中的优先股合并并未给出明确的规定,导致实务中需要编制合并报表的财务工作者陷入困境,有关合并方法五花八门,往往不具有可比性。本文针对优先股在合并报表中的相关会计处理问题进行探讨,尝试对合并报表中的优先股合并抵消问题给出解决方法。

in 2014, China Securities Regulatory Commission issued the 'Measures for the Administration of the Pilot Program of Preferred Shares', which marked the gradual improvement of the related laws of domestic stock and preferred stock. But the 'accounting standards' for the enterprise in the consolidated statement of preferred shares and did not give a clear, in practice the need for consolidated statements of financial workers in trouble, all kinds of the combination method, often not comparable. In this paper, we discuss the related accounting treatment of preferred shares in consolidated statements, and try to solve the problem of offsetting the preferred shares in the consolidated statements.