上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則案例解析（2017）

1、中國(guó)證券監(jiān)督管理委員會(huì)會(huì)計(jì)部組織編寫(xiě)上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則案例解析（2017）目錄第一章長(zhǎng)期股權(quán)投資.....................................................................................................................................1案例101復(fù)雜交易中處置日的判斷...................

2、...........................................................................1案例102股權(quán)轉(zhuǎn)讓時(shí)點(diǎn)的判斷：工商變更登記尚未完成時(shí)是否應(yīng)確認(rèn)長(zhǎng)期股權(quán)投資...........................................................................................................

3、...............................................................4案例103同一控制下企業(yè)合并，被合并方凈資產(chǎn)為負(fù)數(shù)時(shí)合并方長(zhǎng)期股權(quán)投資的確認(rèn)問(wèn)題....................................................................................................................

4、........................................7案例104重大影響的判斷.................................................................................................................9案例105以取得自身權(quán)益工具為對(duì)價(jià)處置子公司股權(quán)的會(huì)計(jì)處理........................

5、.......15案例106拆除VIE架構(gòu)的長(zhǎng)期股權(quán)投資的會(huì)計(jì)處理...........................................................17案例107附有業(yè)績(jī)補(bǔ)償條款的股權(quán)投資業(yè)務(wù)的會(huì)計(jì)處理..................................................20案例108參與影視項(xiàng)目投資的會(huì)計(jì)處理...............................

6、...................................................27案例109股權(quán)交易中過(guò)渡期間損益安排的會(huì)計(jì)處理...........................................................34第二章金融工具............................................................................

7、...............................................................35案例201負(fù)債與權(quán)益的區(qū)分.........................................................................................................35案例202應(yīng)收賬款的壞賬準(zhǔn)備.....................

8、...............................................................................38案例203商業(yè)承兌匯票減值的會(huì)計(jì)處理..................................................................................41案例204混合金融工具的處理.......................

9、.............................................................................44案例205金融資產(chǎn)的終止確認(rèn)....................................................................................................47案例206應(yīng)收票據(jù)的終止確認(rèn)...........

10、.........................................................................................49案例207與發(fā)行股份相關(guān)的交易費(fèi)用.......................................................................................50案例208黃金租賃是否需要運(yùn)用套期會(huì)計(jì)....

11、.........................................................................52案例209以融資為目的的黃金租賃業(yè)務(wù)的會(huì)計(jì)處理...........................................................54案例210現(xiàn)金流量套期關(guān)系指定及有效性測(cè)試........................................

12、............................57案例211購(gòu)買(mǎi)銀行理財(cái)產(chǎn)品的會(huì)計(jì)處理..................................................................................60案例212證券公司以自有資金認(rèn)購(gòu)集合計(jì)劃份額并承擔(dān)有限補(bǔ)償責(zé)任的會(huì)計(jì)處理66案例213金融資產(chǎn)重分類問(wèn)題....................................

13、................................................................68案例214資產(chǎn)管理計(jì)劃劣后級(jí)份額收益權(quán)轉(zhuǎn)讓的終止確認(rèn).............................................69案例215公允價(jià)值確認(rèn)與計(jì)量...................................................................

14、.................................76第三章企業(yè)合并...........................................................................................................................................77案例301企業(yè)合并類型的判斷.......................

15、.............................................................................77案例302購(gòu)買(mǎi)日合并日的判斷...................................................................................................81案例303非同一控制下企業(yè)合并中合并成本的確定...

16、........................................................85案例304非同一控制下企業(yè)合并中取得資產(chǎn)的后續(xù)計(jì)量..................................................87案例305企業(yè)合并中交易費(fèi)用的處理....................................................................

17、...................90案例306業(yè)務(wù)的判斷.......................................................................................................................91案例307或有對(duì)價(jià)的確認(rèn)與計(jì)量.....................................................

18、...........................................95案例308如何判斷或有支付是否屬于企業(yè)合并的或有對(duì)價(jià)...........................................102案例309區(qū)分企業(yè)合并的或有對(duì)價(jià)與職工薪酬..................................................................103案例310非同一控制下企業(yè)

19、合并的合并財(cái)務(wù)報(bào)表中是否考慮評(píng)估增值部分的遞延所得稅............................................................................................................................................................107案例311同時(shí)向控股股東和少數(shù)股東購(gòu)買(mǎi)股權(quán)交易的會(huì)計(jì)處理.......