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近年来,随着我国企业合营安排事项的逐日增多,同时,也为了更好地实现我国企业会计准则与国际准则第31号(IAS 31)及国际财务报告准则第11号(IFRS 11)的持续趋同,财政部首次颁布了《企业会计准则第40号——合营安排》(CAS 40)。合营安排是一个全新的准则,因此,本文对营安排的认定以及分类判断进行分析,以期对相关的实务工作有所裨益。
In recent years, with the increasing number of joint ventures in our country, meanwhile, in order to better realize the consistency between the Chinese Accounting Standards for Business Enterprises and IAS 31 and IFRS 11 Convergence, the Ministry of Finance promulgated the “Accounting Standard for Business Enterprises No. 40 - Joint Arrangements” for the first time (CAS 40). The joint venture arrangement is a brand new guideline. Therefore, this article analyzes the identification of the arrangement and the classification judgment in order to benefit the relevant practical work.