非同一控制下企业合并实践浅析

企业合并是将两个或两个以上单独的企业合并,形成一个报告主体的交易或事项,通常是一个企业取得对另外一个或多个企业的控制权.非同一控制下企业合并,是指参与合并各方在合并前后不受同一方或相同的多方最终控制的合并交易.本文试图探讨非同一控制下企业合并中,按公允价值对被收购方个别报表的调整,被收购方溢价部分资产变现后的账务处理方法,以及特殊合并事项的处理.     

非同一控制下企业合并财务报表编制技巧

现行会计准则实施以来,合并财务报表的编制一直是会计实务界的重点和难点。尤其是非同一控制下企业合并的控股合并是比较典型的,也是最常见的合并业务。文章基于现行会计准则的要求,针对非同一控制下企业控股合并期末合并财务报表编制的会计处理程序进行了剖析,重点分析了调整分录的编制以及抵销内部交易对合并报表相关项目影响的抵销分录的处理方法,为现行会计准则的具体实施以及会计实务界的实际操作提供参考。     

非同一控制下的企业合并准则及案例分析

我国企业正处于激烈竞争的环境中，许多大型企业进行了海外并购，战略调整涉及的也大多是非同一控制下的合并；     

非同一控制下企业吸收合并的会计处理问题分析

非同一控制下的企业吸收合并在并购重组中占据重要一席,分析研究吸收合并的企业会计处理,明确成本的合并方式,降低合并费用,减少现金流出,提高合并的经济效益,有着重要的现实意义。     

试论非同一控制下企业合并报表编制

在现代企业制度和经济发展中,企业要获得不断的经济发展和业务的扩张,可以通过企业合并等方式来进行.企业合并的的类型主要有同一控制下的企业合并和非同一控制下的企业合并.这两种企业合并的方式在会计处理和报表编制上的要求是不一样的.本文将着重讨论非同一控制下企业合并业务的报表编制.     

对非同一控制下企业合并的几点认识

近年来,随着我国经济的快速发展,国际竞争的不断增强,跨国经营不断增多,企业的收购与兼并日趋复杂,企业需要拓宽生产经营渠道、开辟新的投资领域、扩大经营规模,同时,在企业合并会计政策方面不断提出新的课题。下面就非同一控制企业合并的相关情况,谈谈本人的几点认识。     

非同一控制下合并报表时子公司的利润及核算

非同一控制下编制合并报表是当前多数企业的重难点,同时也是财务在各类工作中的重要部分,这不仅直接关系到反映企业经营运转状况,企业财务报表的真实准确性,还是企业谋求资本充盈、获得稳健发展的重要保障.本文结合当前理论和准则规范,基于非同一控制下编制合并报表,剖析在编制合并报表时,对子公司利润调整所需注意的各种事项及核算问题展...     

非同一控制下企业长期股权投资的会计处理

非同一控制下企业合并可分为一次交换交易实现企业合并和通过多次交换交易实现企业合并。本文对非同一控制下企业合并形成的长期股权投资以及后续计量中涉及到的对被投资单位净利润的调整及公允价值变动的确认的会计处理进行了探讨。     

企业合并的相关会计问题研究

不同的会计合并方法会导致不同的会计结果及不同的磊济结果,甚至会影响到企业合并的顺利进行。本文探讨企业合并下的的相关会计问题处理方式。     

论分步实现非同一控制下企业合并商誉确认

随着新企业会计准则的实施,财政部先后发布了《企业会计准则解释2006》、《企业会计准则2008》、《企业会计准则2010》不断对新企业会计准则执行过程中的一些疑难问题给予解答和存在争议问题予以明确。在这些疑难问题中,商誉确认无疑是一个比较复杂而变化较多的问题。     

论企业会计主体间资金内部控制

正如古典企业理论将企业看作是生产函数一样 ,现代企业理论将企业看作是一系列不完全契约的组合 ,但是 ,在我国企业理论的研究中 ,更多地关注股东与经营者之间的不完全契约所导致的代理问题。我们认为 ,多会计主体企业高层经营者与中层经营者之间同样存在不完全契约所导致的代理问题。本文准备在此框架下讨论多会计主体企业资金内部控制 ,主要是企业对其分支机构的资金内部控制问题 ,包括资金内部控制组织、银行账户控制、资金收入与支出控制、资金筹集与使用控制等。重点研究了多会计主体企业资金内部控制中存在的问题 ,并提出相应的改进建议。     

The Lead-Lag Relation Between Spot and Futures Markets Under Different Short-Selling Regimes

We examine the lead‐lag relation between index futures and the underlying index under three types of short‐selling restrictions on stocks in Hong Kong. Our results indicate that lifting short‐selling restrictions can enhance the informational efficiency of the stock market relative to the index futures. We also investigate the impact of two market characteristics, market conditions and the magnitude of mispricing on the lead‐lag relations under different short‐selling regimes. Our findings suggest that if we remove restrictions, the contemporaneous price relation between the futures and cash markets becomes stronger particularly in the falling market and when the cash market is relatively overpriced.     

施工企业之间的配合费应该如何进行税务处理?

编辑同志: 我是一家建筑公司的会计,在项目上经常碰到一些有关施工配合费的问题,我们支付给其他单位的配合费取不到发票,而其他单位付给我们的配合费总是要求提供发票,不知这种配合费需要开具何种发票,是否按建筑业税目缴纳营业税? 厦门孙小姐孙小姐: 您好!来信收悉。对您提出的问题答复如下: 根据《国家税务总局关于印发<营业税税目注释>     

不同关注点下的流动性对策

中央银行、商业银行和资本市场对流动性的理解是不一样的,中央银行关注的是可以直接调控的流动性,商业银行关注着流动性“头寸”问题,或是存贷差继续扩大的问题,而资本市场更关注的是资产价格。     

Auditor Reputation Under Different Negligence Regimes

Do auditor reputation effects evolve the same way under precise negligence as under vague negligence? Or are there differences? We assume that investors update their beliefs on unobservable auditor quality when an auditor discloses an inaccurate report. We call this a reputation effect. A necessary condition for reputation effects to occur is that, ex ante, investors expect ‘good’ auditors to take more care than ‘bad’ auditors such that ‘good’ auditors are less likely to issue an inaccurate report. Consistent with empirical evidence, we assume that wealthier (‘good’) auditors tend to take more care than less wealthy (‘bad’) auditors. We find that under vague negligence, reputation effects will occur, inducing both types of auditor to increase the level of care taken. A ‘good’ auditor is likely to exert excessive care. Then, even in the absence of auditor risk aversion, a (properly defined) liability cap is necessary to induce efficient incentives. A contractual liability cap is preferable to a legally fixed liability cap. Under precise negligence, a ‘good’ auditor will exert the standard of due care. However, a ‘bad’ auditor will also do so if sufficiently wealthy. Consequently, ex ante, investors do not expect different levels of care to be taken or reputation effects to occur. A liability cap is not desirable. This paper highlights the importance of non‐legal sanctions in auditor liability. Finally, it links the ‘reputation’ and ‘deep pocket’ hypotheses, both of which have attempted separately in the past to explain the positive correlation between auditor size and auditor quality.     

VIX Forecast Under Different Volatility Specifications

Stochastic volatility (SV) models are theoretically more attractive than the GARCH type of models as it allows additional randomness. The classical SV models deduce a continuous probability distribution for volatility so that it does not admit a computable likelihood function. The estimation requires the use of Bayesian approach. A recent approach considers discrete stochastic autoregressive volatility models for a bounded and tractable likelihood function. Hence, a maximum likelihood estimation can be achieved. This paper proposes a general approach to link SV models under the physical probability measure, both continuous and discrete types, to their processes under a martingale measure. Doing so enables us to deduce the close-form expression for the VIX forecast for the both SV models and GARCH type models. We then carry out an empirical study to compare the performances of the continuous and discrete SV models using GARCH models as benchmark models.     

Product Pricing Behaviour Under Different Costing Systems

Product pricing under ex ante imperfect marginal cost information is examined. The major findings indicate that under conditions of increasing (decreasing) average total (variable) cost, absorption (variable) costing results in outcomes closer to economic optimum. In addition, cost accounting systems interact with price elasticity of demand, resulting in greater (lesser) decision deviations from economic optimum under absorption costing when costs are decreasing (increasing).     

谈谈内外资企业名义税率与实际负担率相差过大的问题

2004年第2期《涉外税务》上刊登了我亲爱的父亲王选汇有关“调整税收优惠政策完善税收优惠方式”的文章,他在该文中对现有对外商投资企业的诸多税收优惠待遇的存舍去留谈了他几点看法,并就如何调整税收优惠方式进行了一些探索研究。在病重期间的病榻上,父亲依然关心着我国内外资企业税收优惠问题,向我重点介绍了他的一些观点和想法。显而易见,我能感到他对此问题的重视和关注。在此,我寻着父亲的思路,在有关我国内外资企业税收优惠待遇方面进行了一些较为深入的分析和探究,整理出此文与各位商讨,并想以此文向我最敬爱的父亲寄托上我无尽的哀思与敬仰。     

严格防控保证担保项下的融资风险

保证担保是商业银行常用的一种融资风险缓释工具,在融资决策和风险管理中有着十分重要的作用。但保证担保的情况比较复杂,风险识别难度较大,在一定情形下还具有放大信用倍数,增加杠杆率的作用。中国银行业连续7个季度的不良贷款上升,其中保证担保项下的贷款劣变占比较高。本文就此做些分析。     

Performance of the Life Insurance Industry Under Pressure: Efficiency,Competition, and Consolidation

This article investigates efficiency and competition in the Dutch life insurance market by estimating unused scale economies and measuring efficiency‐market share dynamics during 1995–2010. Large unused scale economies exist for small‐ and medium‐sized life insurers, indicating that further consolidation would reduce costs. Over time average scale economies decrease but substantial differences between small and large insurers remain. A direct measure of competition confirms that competitive pressure is lower than in other markets. We do not observe any impact of increased competition from banks, the so‐called investment policy crisis or the credit crisis, apart from lower returns in 2008.