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1、企业会计准则第2号（Accounting standards for Enterprises No. second）The accounting standards for Enterprises No. second - long-term equity investmentgeneral provisionsArticle 1 in order to regulate the recognition and measurement of the long-term equity investment and the disclosure of relevant information, a
2、ccording to the accounting standards for enterprises - Basic Standards, these standards are formulated.Second the following items shall be subject to other relevant accounting standards:(a) translation of long term equity investments in foreign currency, for Enterprise Accounting Standards No. ninet
3、eenth - foreign currency translation.(two) this criterion does not regulate the long-term equity investment, for the Enterprise Accounting Standards No. twenty-second - recognition and measurement of financial instruments.The second chapter initial measurementThe formation of long-term equity invest
4、ment to merge third enterprises, in accordance with the following provisions shall determine the initial investment cost:(a) a business combination under the same control, the merging party to pay cash, transfer of non cash assets or liabilities for consolidation of price, shall on the combining dat
5、e in accordance with the owners equity of the merged the share of the book value of the long-term equity investment as the initial investment cost. Initial cost of the long-term equity investment and the payment in cash, transfer of non cash assets and the difference between the book value of the de
6、bt to bear, should adjust the capital surplus; capital reserve is insufficient to offset, the retained earnings adjustment.The combined party to issue equity securities as the merger consideration, shall on the combining date in accordance with the owners equity of the merged the share of the book v
7、alue as the initial cost of the long-term equity investment. In accordance with the total par value of the shares issued as equity, the difference between the initial cost of the long-term equity investment and total face value of the shares issued, it shall adjust capital surplus; capital reserve i
8、s insufficient to offset, the retained earnings adjustment.(two) non business combination under the same control, the purchaser at the date of purchase shall be in accordance with the Enterprise Accounting Standards No. twentieth enterprises merge determine the merger cost as the initial cost of the
9、 long-term equity investment.Fourth besides the long-term equity investments formed by the merger of enterprises, long-term equity investment obtained by other means shall be ascertained in accordance with the following provisions of its initial investment cost:(a) long term equity investment in cas
10、h payment made, shall be in accordance with the actual payment of the purchase price as the initial investment cost. The initial cost of the long-term equity investment includes directly related expenses, taxes and other necessary expenses made.(two) long term equity investment in issuing equity sec
11、urities, shall be issued in accordance with the fair value of the equity securities as the initial investment cost.(three) the long-term equity investment investor, shall be stipulated in the investment contract or agreement value as the initial investment cost, but the value stipulated in the contr
12、act or agreement is not fair except.(four) long term equity investment obtained by the exchange of non monetary assets, the initial investment cost shall be in accordance with the Enterprise Accounting Standards No. seventh - exchange of non monetary assets to determine the.(five) long term equity i
13、nvestment obtained by debt restructuring, the initial investment cost shall be determined in accordance with the Enterprise Accounting Standards No. twelfth debt restructuring.The subsequent measurement of the third chapterThe fifth following long-term equity investments shall, in accordance with th
14、e provisions of article seventh of this code, accounted for using the cost method:(a) investment companies to long-term equity investment investment units to implement control. Control is the power to govern the financial and operating policies of an enterprise, so as to obtain benefits from its bus
15、iness activities. If the investing enterprise can control an invested entity the invested entity, its subsidiaries, investment enterprises shall subsidiaries in consolidated financial statements. Long term equity investments in subsidiaries, shall be accounted for using the cost method required by t
16、he standards, when preparing consolidated financial statements adjusted in equity method.(two) investment enterprise has no common control or significant influence over the investee, and in the long-term equity investment in the active market price, no fair value cannot be reliably measured. Common
17、control,Is in accordance with the contract of an economic activity common control, need to share control of the investment side agreed to exist only in the important financial and operating decisions relating to the economic activities. An investing enterprise and other parties to be investment unit
18、s to implement common control of the invested entity for its joint venture. Significant influence refers to the financial and operating policies of an enterprise participate in the decision-making power, but can not make control or joint control together with other parties of these policies. The inv
19、esting enterprise can exert significant influence over the investee, the invested entity for its joint venture.Sixth in determining whether to invest the unit to implement the control or significant influence, should consider the investment enterprises and other parties held by the Switching Company
20、 investment units in the current period bonds, warrants and other factors in the implementation of potential voting rights.A long-term equity investment of seventh accounted for using the cost method shall be valued in accordance with the initial investment cost. Or disinvestments shall adjust the c
21、ost of the long-term equity investment. By cash dividends or profits declared to distribute by the invested unit, recognized as the current investment income. The investment enterprise investment income recognized allocations only produced by the investee after the cumulative net profit, profit or c
22、ash dividend received in excess of such amounts as to recover the initial investment cost.Eighth investment in the long-term equity investment enterprise investment unit has joint control or significant influence, should be in accordance with the standards of ninth to thirteenth, using the equity me
23、thod of accounting.Ninth initial cost of long term equity investment is more than the investing enterpriseattributable investment unit of the fair value of the identifiable net assets of the share, do not adjust the initial cost of a long-term equity investment; initial cost of a long-term equity in
24、vestment is less than the investment invested a fair value of the identifiable net assets, the difference should be included in the current profits and losses, the cost of the long-term equity investment and adjustment. Is the fair value of identifiable net assets of the invested entity, shall be in
25、 accordance with the Enterprise Accounting Standards No. twentieth enterprises merge to determine the relevant provisions.Tenth investment enterprises to obtain long-term equity investment, should be in accordance with the net profit or loss should enjoy or share of the invested unit to achieve the
26、share, confirm the carrying value of the investment profits or losses and adjustment of long term equity investment. According to the investment enterprise investment unit profits or cash dividends declared to distribute calculates its share, a corresponding reduction in the book value of long-term
27、equity investment.Eleventh investment enterprises confirm the net losses of the invested enterprise, shall be based on the book value of the long-term equity investment and other forms of long-term equity investment is a net investment unit is reduced to zero limit, unless the investing enterprise h
28、as the obligation to undertake extra losses. After the net profit of the invested entity, the investment companies to share profits offsets against its unrealised losses after the share recovery confirmation, share of profits.Twelfth investment enterprises invested per share of the net profits and l
29、osses recognised, fair value should be to get investment by all identifiable assets of the invested entity based on the net profit of the invested entity is adjusted after confirmation. The invested entity by the accounting policies and accounting period and investment enterprises are not the same,
30、should be adjusted to the invested entitys financial statements in accordance with the investment enterprise accounting policies and accounting, and recognize the investment profits or losses.Article thirteenth ofthe invested entity other than the net profits and losses of the interests of the owner
31、 of other changes, should adjust the book value of the long-term equity investment and included in the owners equity.Fourteenth investment enterprises due to reduce investment on the investment unit no longer has joint control or significant influence, and in the long-term equity investment in the a
32、ctive market price, no fair value cannot be reliably measured, should be replaced by cost method, and the book value of the long-term equity investment under the equity method is in accordance with the initial investment cost cost accounting method.Due to the reasons such as additional investment to
33、 be investment units to implement joint control or significant influence but not control, should be replaced by equity method, and the book value of the long-term equity investment cost method or in accordance with the Enterprise Accounting Standards No. twenty-second financial instruments recogniti
34、on and measurement to determine the book value of the investment is in accordance with the initial the investment cost of the equity method of accounting.Article fifteenth in accordance with the cost accounting method of the provisions of this code, in the long term equity investment in the active m
35、arket price, no fair value cannot be reliably measured, its impairment shall be in accordance with the Enterprise Accounting Standards No. twenty-second: Financial Instruments Recognition and measurement; the other in accordance with the criteria of long-term equity investment accounting, the impair
36、ment shall be handled in accordance with the accounting standards for Enterprises No. eighth - impairment of assets.Sixteenth disposal of long-term equity investment, the book value and the actual price difference, should be included in the current profits and losses. Long term equity investments ac
37、counted for using the equity method, by investment units other than the net profits and losses of changes in equity and in equity investment, disposal of the original should be included in the owners equity of the part according to the corresponding proportion to profit or loss.The fourth chapter di
38、sclosureSeventeenth investment enterprise shall disclose the following information related to the long-term investment in equity notes:(a) subsidiaries, joint ventures and associated companies list, and voting rights including company name, ownership registration, the nature of the business, the pro
39、portion of investment enterprises.(two) the main financial information of the joint ventures and associated enterprises, including assets, liabilities, income and expense total amount.(three) by investment units to transfer funds to investment enterprises has been restricted by the situation.(four)
40、current and accumulative amounts of unrecognized investment losses.(five) the subsidiary companies, joint ventures and joint venture investment related contingent liabilities.Enterprise Accounting Standards No. second - long-term equity investment Application GuideA range of the standards(a) the hol
41、dings of equity investment to control the invested company, the subsidiary company of investment.(two) held by the enterprise and other parties to the venture together to be investment units to implement equity investment control, the investment of the joint venture.(three) held by the enterprise to
42、 equity investment by investment units exerting great influence, namely investment in joint ventures.(four) the enterprise does not have control, joint control or significant influence over the investee, and equity investment in the active market price, no fair value cannot be reliably measured. In
43、addition to the above, other equity investments held by an enterprise shall be handled in accordance with the provisions of the Enterprise Accounting Standards No. twenty-second: the recognition and measurement of financial instruments.Two, the initial cost of a long-term equity investmentThis stand
44、ard is fourth (three) referred to a long-term equity investment investor, means that investors will be held for the third party investment as a long-term equity investment invested enterprises forming.The enterprise obtains a long-term equity investment, the actual payment or for the price that has
45、been announced but not yet paid cash dividends or profits, as receivables, does not constitute the acquisition cost of the long-term equity investment.Three, the long-term equity investment in the equity method of accounting(a) investment gains and losses1. according to the criteria prescribed in ar
46、ticle twelfth, to confirm the investment income, fair value should be to get investment by all identifiable assets of the invested entity as the basis, adjusted net profit is determined by the investment unit. For example, the fair value to get investment by the investment unit of fixed assets, inta
47、ngible assets based on the amount of provision for depreciation or amortization, compared with between the invested entity the provision for depreciation, amortization, difference, should according to the difference of the invested unit adjusted net income, and calculate investment income according
48、to the adjusted net income and equity ratio. In the adjustment, should consider the importance of the project.TwoOne of the following conditions, in accordance with the investment unit net profit and shareholding ratio calculation confirm the investment gains and losses, but this fact and the reason
49、s shall be explained in the notes.(1) the fair value cannot be reliably determined when investing all identifiable assets of the invested entity;(2) the difference between the smaller investment by the investment unit of identifiable assets of the fair value and Book value;(3) other causes can not be adjusted on the investment unit net inc