摘要
国际会计准则理事会2011年5月发布的《国际财务报告准则第10号——合并财务报表》(IFRS 10)与我国财政部发布的《企业会计准则第33号——合并财务报表》(CAS 33)主要在合并范围的界定标准上存在差异,除了控制权的定义不同外,二者在未持有多数表决权时、存在委托代理关系时、存在潜在表决权时、存在特殊目的主体时的控制权判断标准均有显著差异。对我国上市公司应用CAS 33的统计结果表明,已有相当数量的上市公司涉及了股权分散环境下的实质性控制权及其存在委托代理关系时的控制权判断,而潜在表决权标准及对特殊目的主体控制权的判断则应用较少。因此,在我国会计准则国际趋同进程中,应分两阶段,在完善相关环境基础上实现CAS 33和IFRS 10的趋同。
There exist great differences in the regulations regarding the identification of the consolidation scope between CAS 33 ＂Consolidated Financial Statements＂ issued by the Chinese Ministry of Finance and IFRS 10 ＂Consolidated Finan- cial Statements＂ issued by IASB in May 2011. In addition to the definition of control, the specific criteria of control for not holding more than half of the voting rights, agency relation, potential voting rights and special purpose entities differ greatly between CAS 33 and IFRS 10. Statistical analyses of the application of CAS 33 in Chinese listed companies show that many companies arc involved in the control judgment for disperse shareholding and agency relation, whereas few companies apply the potential voting rights criteria or control the special purpose entities. Consequently, during the： process of assimilating Chinese accounting standards to international standards, we should take two steps towards the convergence of CAS 33 and IFRS 10.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第5期116-123,共8页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
关键词
合并财务报表
报表合并范围
上市公司
国际会计准则
中国会计准则
consolidated financial statements, consolidation scope, listed companies, international accounting stand-ards, Chinese accounting standards
